Disabled applicants must complete form DTE 105E,. Standard Homestead Exemption allows low income senior citizens and permanently, totally disabled Ohioans to reduce their property tax bills.The homestead exemption allows lowincome senior citizens and permanently and totally disabled Ohioans, to reduce their property tax bills. The Ohio Homestead Exemption allows low-income older adults and permanently and totally disabled Ohioans to reduce their property tax bills. This is a statewide program which reduces the property tax burden of qualified senior citizens and permanently and totally disabled homeowners. Senior living new construction near me.