CA Civ Proc Code Section 703.560

The notice of opposition to the claim of exemption shall be executed under oath and shall include both of the following:

(a)

An allegation either (1) that the property is not exempt under the provision of this chapter or other statute relied upon or (2) that the equity in the property claimed to be exempt is in excess of the amount provided in the applicable exemption.

(b)

A statement of the facts necessary to support the allegation.