The exemption is only extended to the veteran’s surviving spouse if the death of the veteran occurred on or after January 1, 2011, the real property is maintained as the surviving spouse’s principal residence, and he or she does not remarry.
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Virginia Attorney General Kenneth Cuccinelli issued an opinion specifically on this point on July 15, 2011, clarifying that the tax exemption applies to veterans rated by the U.S. Department of Veterans Affairs with a total disability rating on the basis of individual unemployability due to a service-connected disability.
If the property for which you received the real property exemption is sold, you will need to supply the Commissioner of the Revenue’s Office with a new request for real property exemption.