Disabled applicants must complete form DTE 105E,. There is a real estate homestead exemption available.Please contact the Clark County Auditor's Office at 937-521-1862 for details. 3. The homestead exemption allows lowincome senior citizens and permanently and totally disabled Ohioans, to reduce their property tax bills. The Ohio Homestead Exemption allows low-income older adults and permanently and totally disabled Ohioans to reduce their property tax bills. Are you 65 or older? Are you under 65 and disabled? This is a statewide program which reduces the property tax burden of qualified senior citizens and permanently and totally disabled homeowners. Homeowners in the Buckeye State pay property tax rates that are higher than the national average but lower than those of several other Midwestern states. As the name suggests, a tax exemption makes certain income, assets, or a portion of those income and assets free from taxation.