Disabled applicants must complete form DTE 105E,. Who is eligible for a Homestead Exemption?The homestead exemption allows lowincome senior citizens and permanently and totally disabled Ohioans, to reduce their property tax bills. Are you 65 or older? Are you under 65 and disabled? I am 65 years of age and live in a mobile home that I own. Can I still qualify for this property tax credit? Create an Ohio Homestead Exemption Circuit Breaker that creates a sliding scale to define income eligibility. A homestead exemption allows Ohioans who are considered lowincome, disabled, or are at least 65yearsold to reduce their property taxes. Treasurer, Franklin County Ohio.