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. Complete the form online and select the state's e-file option. You must own AND occupy the home as your PERMANENT residence on or before January 1st of the year for which you are applying. 2.