For manufactured or mobile homes, this form must be filed on or before December 31 of the year prior to the year for which the exemption is sought. Overview of the Homestead Act.Check List – Fill out the Homestead Declaration Form completely, sign it and have it notarized. The homestead exemption allows lowincome senior citizens and permanently and totally disabled Ohioans, to reduce their property tax bills. Fill out Form DTE 105A (PDF) and file it with the county auditor (in the county where the property resides) if you would like to apply. State law requires that all owned or leased vehicles must be registered in the county where the owner claims homestead exemption. Are a Surviving Spouse of a Public Service Officer killed in the line of duty. Each State has its own laws about who may register and vote. Check the information under your State in the State Instructions. You asked for a survey of homestead programs in other states. SUMMARY.