The Assessor's Office now automatically renews Senior Citizen Exemptions for properties that were not sold to new owners in the last year. If home is located in a manufactured home park, you are entitled to a reduction in rent for the amount of the taxes paid.Can I still receive the Senior Citizen Exemption if my property is listed in the name of my late spouse? If you believe your property qualifies for exemption, you should apply to the Board of Review (BOR) with proof that the property should be exempt. You must complete a homestead application. If the type of homestead requires additional forms, please have the additional forms at the time of application.