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.A user account on the Portal will allow organizations to review and manage tax exemption applications from year to year in a single, centralized environment. Most National Park Service sites don't charge an entrance fee, but some do. Learn more about how entrance fees are used in national parks.