Neither Ohio nor Florida has an estate tax. In addition, your domicile will determine your eligibility for the Homestead Exemption.Applicants must complete the Homestead Exemption Application for Disabled Veterans and Surviving Spouses (DTE105I) to receive this exemption. Generally, a married couple is entitled to only one homestead exemption. This can provide asset protection from creditors for at least some of house's value. This amount is annually adjusted for inflation. I am a permanent resident of the State of Florida and I own and occupy the property described above. • Proof of previous residency outside Florida and date ended. • Florida driver license or iden fica on card number. This is a statewide program which reduces the property tax burden of qualified senior citizens and permanently and totally disabled homeowners.