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. To apply for the Florida Homestead Property Tax Exemption, the property owner must complete Form DR501 and submit it to the property appraiser. Must be at least 65 years of age. Applicants who turn 65 during the year of application may qualify for tax relief on a prorated basis. Complete the form online and select the state's e-file option.