The regular filing deadline is February 15th to receive the full exemption. To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located.A new owner will automatically receive an exemption claim form in the mail and there is no cost to file. Complete form BOE-266, Claim for Homeowners'. Property Tax Exemption. The Financial Hardship Exemption Program is designed to help small businesses and small business owners in the City of San José. Taxpayers understand property tax laws, and be aware of exclusions and exemptions available to them. Securing your today and tomorrow. Prepare - laptop Prepare.