Cal. Rev. & Tax. Code § 253.5
Any person claiming the homeowners' property tax exemption shall submit to the assessor an affidavit, giving any information required by the board. Such information shall include, but shall not be limited to, the name of the person claiming the exemption, the address of the property, and a statement to the effect that the claimant owned and occupied the property as his principal place of residence on the lien date, or that he owns and intends to occupy the property as his principal place of residence on the next succeeding lien date.
A claim for the homeowners' exemption filed by the owner of a dwelling, as defined in Section 218, once granted for the 1974-75 fiscal year or any fiscal year thereafter, shall remain in effect until such time as title to the property changes, the owner does not occupy the home as his principal place of residence on the lien date, or the property is otherwise ineligible pursuant to the provisions of Section 218.
If the exemption is lost by the owner of the property for any reason, he may file a new claim in the same manner as a new owner may file one.
Ca. Rev. and Tax. Code § 253.5