Surviving Spouses of First Responders. A surviving spouse of a first responder who died in the line of duty may receive a total exemption on homestead property.Complete the form online and select the state's e-file option. Permanent Florida residency required on January 1. First responders who have a permanent servicerelated disability are entitled to a "complete exemption for the property. Application for Property Tax Exemption. To establish eligibility for property tax exemption, the claimant must sign and file an affidavit with the County. Who is eligible to file for homestead exemption? A proposed state constitutional amendment would increase Florida's homestead exemption for property taxes. To qualify for the exemption, first responders have to reside in the same parish their employer is located in.
