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. This exemption requires that you file a DR501 , DR501M, and proof of qualifying deployment, which includes the dates of deployment. Complete the form online and select the state's e-file option. Exemption applications must be filed with your local assessor's office. See our Municipal Profiles for your local assessor's mailing address. The first step of this program is to apply and be approved for the City of Detroit HOPE property tax exemption for current year property taxes. Pensacola State College, under the governance of a local Board of.