This is a statewide program which reduces the property tax burden of qualified senior citizens and permanently and totally disabled homeowners. 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.The homestead exemption allows lowincome senior citizens and permanently and totally disabled Ohioans, to reduce their property tax bills. What is the Homestead Exemption? Must complete and submit DTE Form 105H, Addendum to the Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses. Homestead Exemption: The Homestead offers a discount on property taxes. Under the original homestead exemption, only low-income senior citizens were eligible for the credit. To enroll in the Homestead Discount Program, customers must complete and submit an application.