If the defendant claims that the personal property described in the plaintiffs application, or a portion of such property, is exempt from attachment, the defendant shall claim the exemption. (CCP 484.070)
The claim of exemption shall:
Describe the property claimed to be exempt.
List the statute section(s) supporting the claim.
Include an affidavit and points and authorities supporting any legal issues.
The claim of exemption shall be filed (with the court) and served on the plaintiff not less than five court days before the date set for the hearing. If the plaintiff desires to oppose the claim of exemption, the plaintiff shall file (with the court) and serve on the defendant, not less than two days before the date set for the hearing, a notice of opposition and an affidavit with points and authorities in support thereof.