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.Homestead Exemption Application for Senior Citizens,. Disabled Persons and Surviving Spouses. The property owner may be entitled to a homestead exemption if he or she owns a single-family residence and occupies it as their primary residence. You may apply for homestead exemption in the Tax Assessor's office. The tax exemption is limited to the homestead, which Ohio law defines as an owner's dwelling and up to one acre of land.