This is a statewide program which reduces the property tax burden of qualified senior citizens and permanently and totally disabled homeowners. 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. The senior homestead exemption is a credit on property taxes available to those 65 and older that live in their homes and qualify. And she makes use of the state's homestead exemption, which provides a modest tax break to lowincome elderly homeowners. Homestead Exemption Application for Senior Citizens,. FOR COUNTY AUDITORS USE ONLY: Taxing district and parcel or registration number.