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. 1. File an application with our office. 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. First Responders: A letter from the first responder's employer attesting that the injury occurred in the line of duty. It's one of the first things to add to your housing budget if you're planning on buying a home in the state.