The application filing period is from January 1st through December 31st. Disabled applicants must complete form DTE 105E,.To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. It helps homeowners lower their property taxes. To start, you need to fill out an application form. Interested in applying for property tax relief? Citizen, disabled persons, or surviving spouse homestead exemption under Ohio Revised Code section 323.152(A) for the preceding or current tax year. â–¡ Yes â–¡ No If yes, complete form DTE 101. 7. The claim form, BOE-266, Claim for Homeowners' Property Tax Exemption, is available from the county assessor. You may qualify for reduced water and sewer rates under the Homestead Exemption if you are at least 65 years of age or totally disabled, live in the home,