The application filing period is from January 1st through December 31st. 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. What is the Homestead Exemption? It gives property tax relief to older people, disabled homeowners, and veterans. This guide will tell you who can get it and how to apply. The legislation – dubbed The Ohio Homeowner Relief Act (House Bill 187) – hasn't moved since 2023. Homestead Exemption: The Homestead offers a discount on property taxes. COLUMBUS, Ohio Major changes are expected to come to Ohioans who use the homestead exemption to reduce their property taxes.