Disabled applicants must complete form DTE 105E,. The Homestead Program is designed to provide tax credit relief to citizens who are at least 65 years of age or permanently and totally disabled.Property owners in Florida may be eligible for exemptions and additional benefits that can reduce their property tax liability. The homestead exemption allows lowincome senior citizens and permanently and totally disabled Ohioans, to reduce their property tax bills. Certain property tax benefits are available to persons age 65 or older in Florida. Eligibility for property tax exemp ons depends on certain requirements. Neither Ohio nor Florida has an estate tax. In addition, your domicile will determine your eligibility for the Homestead Exemption. Douglas County has additional exemptions for 62 years of age or older, disabled veterans or their surviving spouses, and totally disabled homeowners. Online Exemption Filing.