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. This is a statewide program which reduces the property tax burden of qualified senior citizens and permanently and totally disabled homeowners.The homestead tax exemption applies to property taxes. The homestead exemption allows lowincome senior citizens and permanently and totally disabled Ohioans, to reduce their property tax bills. AV-10 Application is for property classified and excluded from the tax base under North Carolina General Statute. To apply, complete the application form DTE 105A, Homestead Exemption Application Form. To qualify for the Homestead Exemption you must own and occupy the home as their primary place of residence as of January 1 of the year of the application. Getting a tax exemption is not automatic, and initial applications are often due in the spring. See all exemption requirements →. If you co-own the home with someone other than your spouse, your share of the home's value will be exempted.
