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. Typically, you'll need to fill out a homestead exemption application with your county tax office. NOTE: The deadline to file is March 1. To qualify for a homestead exemption in Florida, individuals must use the property as their primary residence as of January 1 of the tax year. Complete the form online and select the state's e-file option.