SENIOR ENHANCED STAR (RP-425). Complete the Homestead Declaration form.The form must be printed legibly in black ink. To qualify, seniors generally must be 65 years of age or older and meet certain income limitations and other requirements. The Senior Citizens Council has prepared a video presentation on the property tax relief options available for homeowners. The Senior Citizen Freeze Homestead Exemption applies to those who meet the following qualifications: 1. Turn 65 or older this calendar year. 2. The homestead exemp- tion provides a reduction in property taxes to qualified senior or disabled citizens, or a surviving spouse, on the dwelling that is that. NOTE: Do not write in 1-inch margin. The senior citizens homestead exemption (35 ILCS.