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.If you're planning to claim a homestead exemption, you must first apply for a Florida driver's license. Permanent Florida residency required on January 1. A tax credit for qualified Michigan home owners and renters, which helps to pay some of the property taxes homeowners or renters have been billed. Who is eligible to file for homestead exemption? What is a Homestead Exemption? Your homestead is in Michigan (whether you rent or own). Maryland, and Michiganlimit the homestead exemption to bankruptcy. Overview of Michigan Taxes.