Disabled applicants must complete form DTE 105E,. The homestead exemption allows lowincome senior citizens and permanently and totally disabled Ohioans, to reduce their property tax bills.A homestead exemption application form ("DTE 105A") is available from the Ohio Department of Taxation. The Ohio Homestead Exemption allows low-income older adults and permanently and totally disabled Ohioans to reduce their property tax bills. Are you 65 or older? Are you under 65 and disabled? The first step is to fill out the application form (DTE105A).