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.I affirm that the real property address for which I am applying for homestead exemption is my PERMANENT. UBI number: Federal Employer Identification Number: Does your organization currently have a property tax exemption on any property in Washington? 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. Property tax exemptions and deferrals. Note: These programs are only available to individuals whose primary residence is located in the State of Washington. What is a Homestead Exemption? All taxpayers have important rights when working with the IRS.