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.Complete a homestead declaration form. Complete form BOE-266, Claim for Homeowners'. Property Tax Exemption. If you own and occupy your home as your principal place of residence, you may apply for a Homeowners' 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. If you're not signed up, expect to file a onepage application. Two forms of identification or proof of address. To apply for this exemption or for more detailed information, you should visit the Santa Clara County Assessor's Office website directly.