Disabled applicants must complete form DTE 105E,. A homestead exemption application form ("DTE 105A") is available from the Ohio Department of Taxation.Cook County has identified the real and potential effects of homestead exemptions as an issue in the administration of its property tax system. As is the case for Cook County, this regressivity can be purged from the tax base using homestead exemptions that typically are moderate: the. The homestead can't exceed one acre in a city or 160 acres in a rural area. County is interesting in part because it has been singled out as a jurisdiction with highly regressive assessment practices (e.g. Property tax exemptions are savings that contribute to lowering a homeowner's property tax bill.