Disabled applicants must complete form DTE 105E,. This amount is annually adjusted for inflation.You are 65 years of age or older as of January 1 in the year you file for the exemption. The Homestead Program is designed to provide tax credit relief to citizens who are at least 65 years of age or permanently and totally disabled. To receive this rollback on property taxes, you either have to complete the "Application for Two and One-Half. Property owners in Florida may be eligible for exemptions and additional benefits that can reduce their property tax liability. The homestead exemption provided in Ohio Revised Code Sections 323.151 to 323.153. Choose how you want to file for Florida homestead tax exemption. If you're eligible for the homestead exemption, the application process will vary depending on where you live.