Do you qualify for a Homestead Exemption tax break? Disabled applicants must complete form DTE 105E,.Applications must be filed with the County Auditor after the first Monday in January and on or before the first Monday in June. 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? Homestead Exemption Application for Senior Citizens,. Disabled Persons and Surviving Spouses. Under the original homestead exemption, only low-income senior citizens were eligible for the credit. RP467K2 (Fillin), Instructions on form, Application for Partial Tax Exemption for Long Time Senior Citizen Residents in the City of Buffalo.