Disabled applicants must complete form DTE 105E,. Applicants must complete the Homestead Exemption Application for Disabled Veterans and Surviving Spouses (DTE105I) to receive this exemption.To receive this rollback on property taxes, you either have to complete the "Application for Two and One-Half. Snowbirds: Learn how domicile affects taxes and the Homestead Exemption. Important considerations for owning real estate in Ohio vs. Florida. The homestead exemption allows lowincome senior citizens and permanently and totally disabled Ohioans, to reduce their property tax bills. Those who meet eligibility requirements must file an application (Form DR-501) with the Lee County Property Appraiser's office. Copy of Florida Driver's License showing residential address. At least one owner is 65 years of age or older on January 1. The residence must also receive homestead exemption.