Disabled applicants must complete form DTE 105E,. The homestead exemption allows lowincome senior citizens and permanently and totally disabled Ohioans, to reduce their property tax bills.A new owner will automatically receive an exemption claim form in the mail and there is no cost to file. A homestead exemption application form ("DTE 105A") is available from the Ohio Department of Taxation. The application filing period is from January 1st through December 31st. This Video Shows you How to Complete an Application for Homestead Exemption. The claim form, BOE-266, Claim for Homeowners' Property Tax Exemption, is available from the county assessor. COLUMBUS, Ohio Major changes are expected to come to Ohioans who use the homestead exemption to reduce their property taxes. New Mexico. Iowa. Illinois. Colorado. Indeed, small farmers acquired more land under the Homestead Act in the 20th century than in the 19th.