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 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. A homeowners' exemption may also apply to a supplemental assessment. For more information, call (925) 313-7481. To apply for the Florida Homestead Property Tax Exemption, the property owner must complete Form DR501 and submit it to the property appraiser. Complete the form online and select the state's e-file option. STATEMENTS. This claim may be used to file for the Homeowners' Exemption for the Assessment Roll and the Supplemental Assessment Roll. In Florida, property owners who consider their Florida residence as their primary residence can apply for a homestead exemption.