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.Douglas County has additional exemptions. To ensure you qualify, be sure to click the link next to the summary to see your state's complete tax exemption requirements. Are there any tax breaks for older Ohio residents? A widow(er)'s exemption is one of several forms of state or federal tax relief available to a surviving spouse in the period following their spouse's death. This exemption is often referred to as a homestead exemption for seniors and sometimes as a "senior freeze. But financially supporting the local area, like schools and infrastructure, comes with property taxes.