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.Must complete and submit DTE Form 105H, Addendum to the Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses. The Real Estate Tax Relief Program for Senior Citizens or Disabled persons provides for the reduction or exemption of real estate property taxes. This is a statewide program which reduces the property tax burden of qualified senior citizens and permanently and totally disabled homeowners.