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.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. This exemption requires that you file a DR501 , DR501M, and proof of qualifying deployment, which includes the dates of deployment. Information and forms are available from the Sacramento ​County Public Law Library​. Blank forms may also be available at office supply stores. Requirements. Applicants must file a Form CC-501 – Original Application for Homestead and Related Tax Exemptions, to apply for the homestead exemption on the new homestead.