Disabled applicants must complete form DTE 105E,. Who is eligible for a Homestead Exemption?The Homestead Exemption is a program that lowers real estate taxes for Ohio residents 65 years of age and above, and those with disabilities. You may qualify for reduced water and sewer rates under the Homestead Exemption if you are at least 65 years of age or totally disabled, live in the home, Individual Property Tax Exemptions. The homestead exemption allows lowincome senior citizens and permanently and totally disabled Ohioans, to reduce their property tax bills. Individual must be age 65 or older and have lived in the home for at least 10 years. Each state has its own laws surrounding exemptions. A widow(er)'s exemption is one of several forms of state or federal tax relief available to a surviving spouse in the period following their spouse's death. When the exemption was in effect, there were several criteria for homeowners to qualify.
