The fastest and easiest way to apply is online through the "Search for a property" link on the Philadelphia Tax Center, under the "Property" panel. Disabled applicants must complete form DTE 105E,.You may qualify if you're a senior citizen, veteran or lowincome homeowner. How To Apply For A Homestead Exemption. The homestead exemption allows lowincome senior citizens and permanently and totally disabled Ohioans, to reduce their property tax bills. Individuals who do not have either their domicile or statutory residence in Pennsylvania are considered nonresidents for personal income tax purposes. Are you 65 or older? Are you under 65 and disabled? This program is for all senior citizens and some lowincome taxpayers who own and live in their home.