The homestead exemp- tion provides a reduction in property taxes to qualified senior or disabled citizens, or a surviving spouse, on the dwelling that is that. The application filing period is from January 1st through December 31st.A homestead exemption application form ("DTE 105A") is available from the Ohio Department of Taxation. Your county may have its own application. To apply for the Homestead Exemption please fill out the application and mail it to our office at 231 Main Street. , Suite 1A, Chardon, Ohio 44024. The tax exemption is limited to the homestead, which Ohio law defines as an owner's dwelling and up to one acre of land. In 1970, Ohio voters approved a constitutional amendment permitting a Homestead Exemption that reduced property taxes for lower income senior citizens.