To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. When and Where To File.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 regular filing deadline is February 15th to receive the full exemption. Locate the closest Taxpayer Assistance Center to you. For qualifying individuals and families you can file your taxes inperson, for free! Utilize the contents on this page to help you prepare. File your taxes inperson or online! Utilize the information on this page to help you find the right option for you.