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 following pages and forms give helpful tax information for retirees and seniors.Homestead Exemption. The homestead exemption allows lowincome senior citizens and permanently and totally disabled Ohioans, to reduce their property tax bills. Utah law requires that you notify the county when you have property on which you have claimed the homeowner's exemption to which you are no longer entitled. Depending on your disability rating, income and the state you live in, you may be able to receive a partial or full property tax exemption. Douglas County has additional exemptions. The states with the lowest effective property tax rates were concentrated in the South and West, while the highest were in the Northeast and Midwest. Each state has its own laws surrounding exemptions. Ohio; Oklahoma; Oregon; Pennsylvania; South Dakota; Tennessee; Texas; Utah; Vermont; Washington; Wisconsin.