The homestead exemption allows lowincome senior citizens and permanently and totally disabled Ohioans, to reduce their property tax bills. When filing for the Residence Homestead exemptions, you must file an application no later than two years after the delinquency date.A homestead exemption application form ("DTE 105A") is available from the Ohio Department of Taxation. This video is the exact tutorial the exact demo on how to do the homestead exemption how to file it. Disabled applicants must complete form DTE 105E,. Qualifying individuals must submit an application in order to receive the homestead exemption. Residence Homestead Exemption Application (includes Age 65 or Older, Age 55 or Older Surviving Spouse, and Disabled Person Exemption). New law may require thousands of Southeast Texas homeowners to reapply for homestead exemption. The homestead exemption applies to the house you live in. Like the homestead exemption, only school districts are required to offer this exemption.