The regular filing deadline is February 15th to receive the full exemption. A new owner will automatically receive an exemption claim form in the mail and there is no cost to file.School Districts may offer Special Assessment (SA) tax exemptions to eligible taxpayers. To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. The deadline to apply for an exemption for FY 2024-25 was June 30th. We are no longer accepting applications. There is no charge for filing for the Homeowner Exemption. New property owners will automatically receive an exemption application in the mail. Complete form BOE-266, Claim for Homeowners'. Property Tax Exemption.