FOR COUNTY AUDITOR'S USE ONLY: Taxing district and parcel or registration number. Auditor's application number.The homestead exemption allows lowincome senior citizens and permanently and totally disabled Ohioans, to reduce their property tax bills. Must complete and submit DTE Form 105H, Addendum to the Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses. I think I qualify; how do I apply? In 1970, Ohio voters approved a constitutional amendment permitting a Homestead Exemption that reduced property taxes for lower income senior citizens. To apply, complete the application form (DTE 105A, Rev. Standard Homestead Exemption allows low income senior citizens and permanently, totally disabled Ohioans to reduce their property tax bills. Homestead applications are accepted until December 31st of the year being applied for. The homestead exemption allows low-income senior citizens and permanently and totally disabled Ohioans to reduce their property tax bills.