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.Complete a homestead declaration form. Complete form BOE-266, Claim for Homeowners'. Property Tax Exemption. 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. The e-Forms Site provides specific and limited support to the filing of California property tax information.