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.This can provide asset protection from creditors for at least some of house's value. The first step is to fill out the application form (DTE105A). To apply, a homestead exemption application (DTE 105A) must be filed with the Auditor after January 1 and on or before December 31 in the year of application. Persons applying for the homestead exemption must make application for the exemption, between July 1 and December 1, in the Office of the Assessor. The Homestead Exemption for residential real estate in Ohio was revised effective July 2nd of 2007. It is hoped that this sheet will answer most questions.