Disabled applicants must complete form DTE 105E,. Who is eligible for a Homestead Exemption?Do you qualify for a Homestead Exemption tax break? You may file this application online at onestop.md. Age 65 or older, individuals with disabilities, or eligible surviving spouses. Additional exemptions are allowed for age and blindness for Maryland purposes which will be computed in this area. Protection under homestead laws is typically limited to "natural persons" who reside in the applicable jurisdiction.