Disabled applicants must complete form DTE 105E,. Certain property tax benefits are available to persons age 65 or older in Florida.Eligibility for property tax exemp ons depends on certain requirements. Qualification is not as simple as. You are 65 years of age or older as of January 1 in the year you file for the exemption. No income requirement. Florida. Homestead Exemption. 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. The homestead exemption allows lowincome senior citizens and permanently and totally disabled Ohioans, to reduce their property tax bills.