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. In order to qualify for homestead exemption: You must be a Florida resident. Meet the March 1 filing deadline. Complete the form online and select the state's e-file option. To qualify for the exemption, you must be a permanent resident of Florida, and the home must be your primary residence. A 2017 statute provides tax exemptions to first responders who have become disabled in the line of duty. These tax exemptions provide relief from property taxes on a primary residence within Florida.