Disabled applicants must complete form DTE 105E,. Are you 65 or older?Are you under 65 and disabled? To file an Ohio income tax return can always complete mock federal and state returns using the instructions accompanying such returns. The Homestead Exemption is a real estate tax exemption that allows low-income senior citizens and disabled Ohioans to reduce their property tax bills. Address. City. State. ZIP code. County. Have you or do you intend to file an Ohio income tax return for last year? No income requirement.