Or, disabled applicants may complete the Certificate of Disability found on the back of the Homestead Exemption application form. 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.Disabled applicants must complete form DTE 105E,. Over-65 or Disability Exemptions: You may receive an over-65 or disability homestead exemption immediately upon qualification for the exemption. A property tax break for disabled New Yorkers who own one-, two-, or three-family homes, condominiums, or cooperative apartments. Homeowners who are permanently and totally disabled enjoy the same homestead exemption as those who are over the age of 65, under certain circumstances. A property tax break for disabled New Yorkers who own one-, two-, or three-family homes, condominiums, or cooperative apartments. An eligible disabled person age 65 or older may receive both exemptions in the same year, but not from the same taxing units. The various exemption applications provide instruction for the required documents that must accompany the application to aid in the review for approval. Homeowners who are permanently and totally disabled enjoy the same homestead exemption as those who are over the age of 65, under certain circumstances.