The Homestead Exemption allows a tax discount for homeowners 65 years older and older or totally disabled. 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.Provides tax-exemption services. Senior citizens and the disabled can get relief in the form of a tax break on their property taxes. While all homeowners may qualify for a basic homestead exemption, there are also many different exemptions available for seniors and people with full. Homestead Exemption Form DTE 105A (PDF) Opens a New Window. Are you 65 or older? Are you under 65 and disabled? If you own and live in a house in Fulton County, you may qualify for homestead exemption. The purpose of this guide is to help Fulton County residents learn.