Disabled applicants must complete form DTE 105E,. What is Ohio's Homestead Exemption?You need to be a homeowner, be at least 65, or have a disability. Must complete and submit DTE Form 105H, Addendum to the Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses. Meet income guidelines. To enroll in the Homestead Discount Program, customers must complete and submit an application. The homestead exemption is available to income eligible homeowners 65 and older or totally and permanently disabled. For details, see the link below. Application for Owner-Occupancy Tax Reduction. File with the county auditor no later than Dec. 31.