5) What is Homestead exemption? Disabled applicants must complete form DTE 105E,.Applicant must show proof of legal residency in West Virginia and property tax payments for two consecutive years preceding the relevant tax year. Property Tax Rollbacks and Homestead Exemption are forms of property tax relief. This form must be completed in its entirety. If it is not completely filled out, it will not be accepted. You must live in the home to qualify for the tax break. Douglas County has additional exemptions for 62 years of age or older, disabled veterans or their surviving spouses, and totally disabled homeowners.