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.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. You may only claim a homestead exemption on the portion of the property you occupy as your primary residence (§11.13). h. Complete the form online and select the state's e-file option. Applicants must provide documentation to support this exemption request. Surviving Spouse of a First Responder Killed in the Line of Duty (Tax Code. One place to search and find your next commercial real estate rental.