Final answer:
Emma may be entitled to a local option homestead relief exemption which would reduce the taxable value of her home based on state or local laws. The Homestead Act historically allowed individuals to claim land, and modern versions provide tax relief to homeowners with criteria like age or income limits.
Step-by-step explanation:
The student's question pertains to whether Emma, a 70-year-old widow living alone with a fixed income from social security, is entitled to local option homestead relief exemption. The Homestead Act traditionally allowed individuals, including unmarried women and widows, to claim a parcel of land with minimal requirements such as making improvements to the land. Homestead exemptions today generally work to reduce the taxable value of a home for property tax purposes, which could provide relief to someone like Emma with a fixed income. Specific eligibility criteria, such as age or income limits, depend on state or local laws. In a broader sense, these exemptions can be seen as a type of estate tax exemption that benefits the homeowner by lowering their fiscal burden, much like the tax relief that would have been available to surviving spouses under the Defense of Marriage Act (DOMA) prior to the United States v. Windsor case, which ruled it unconstitutional. It is essential to check the local laws to determine eligibility for such exemptions.