The regular filing deadline is February 15th to receive the full exemption. Submit all applications and documentation to the property appraiser in the county where the property is located.The Office of the Assessor provides a variety of exemptions available on the assessed value of a parcel if certain qualifications are met. Application for these exemptions must be made between January 1st and March 1st of the year for which you apply. The initial application must be made in person. 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. 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. 201 N. First Street, San Jose, CA 95113. The most common real property exemption is the homestead exemption. Property Declaration (form FL-160) is a multipurpose form, which may be filed with the court as an attachment to a.