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. Who is eligible for a Homestead Exemption?To apply, the applicant must be a resident of Fairfax County and be at least 65 years of age or permanently and totally disabled. Having been duly sworn, I,. , depose and state the following to be true, accurate and complete: 1. Please enter a search term. Basemap. Basemap Gallery. Options. Close. Another Rouse proposal revises Virginia's real property tax exemption and deferral program for elderly and disabled individuals.