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.Applicants must file a Form PTAX-341, Application for Returning Veterans' Homestead Exemption, with the Chief County Assessment Office. Permanent Florida residency required on January 1. Amends the Property Tax Code. Who is eligible to file for homestead exemption? Who Is Eligible to Apply? This exemption requires that you file a DR501 , DR501M, and proof of qualifying deployment, which includes the dates of deployment. Amends the Property Tax Code. Health First Indiana.