First responder totally and permanently disabled in the line of duty or surviving spouse. Surviving spouse of first responder who died in the line of duty.Surviving spouse of a first responder who is killed or fatally injured in the line of duty who has not remarried since the death of the first responder. 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. This exemption requires that you file a DR501 , DR501M, and proof of qualifying deployment, which includes the dates of deployment. Complete the form online and select the state's e-file option. To obtain the homestead tax exemption, application must be made in person at one of the Property Appraiser's offices. Homestead Property Tax Exemption for Surviving Spouse of Military Veteran or First Responder killed in the line of duty. It's one of the first things to add to your housing budget if you're planning on buying a home in the state.