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.Complete the form online and select the state's e-file option. The Homestead Exemption is required for this exemption. 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. 1. File an application with our office. Exemption applications must be filed with your local assessor's office. See our Municipal Profiles for your local assessor's mailing address. This exemption requires that you file a DR501 , DR501M, and proof of qualifying deployment, which includes the dates of deployment.