1. When did you acquire this property? To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located.To qualify for the homeowners' exemption, the home must have been the principal residence of the owner as of January 1 of that tax year. Complete form BOE-266, Claim for Homeowners'. Property Tax Exemption. Phone: (408) 299-5500. New property owners will automatically receive an exemption application in the mail. If you desire to claim an exemption, please fill out the Business Tax Exemption Form (must have active business tax account to apply).