I have a transformer that is mormally used to correct for wrong line voltages. It has taps for 100Volts, 105, 110.....130 vots.
To lower the voltage you could connect the 110 volt line to the 110 tap and power the heater from the 100V tap.
OR
Connect the line to the 130V tap and the heater to 100 and get about 85 volts.
The transformer also has 220 taps.
Serch for "vairable transformer". That will allow you to dial in the voltage you want.