Complete the Homestead Declaration form. The form must be printed legibly in black ink.⇒ Must live in the home as your owner occupied home. ⇒ No income requirement. The low-income category is a new category of homestead exemption for Athens-Clarke County property owners who meet federal poverty guidelines. A new low-income homestead exemption is available for Athens-Clarke County property owners who meet federal poverty guidelines. The Nevada Legislature provides for property tax exemptions to Nevada residents meeting certain requirements. Disabled applicants must complete form DTE 105E,. These programs typically fall into either a reduction applied to their property taxes, or the ability to defer a part of their property taxes. You meet the income eligibility requirement for 2022.