The property will not receive the homestead exemption in the year following the property owner’s death. However, if the property owner was married, the property will continue to receive the homestead exemption in the surviving spouse’s name. Also, if another person owns the property as a joint tenant with rights of survivorship and the joint tenant previously applied for the exemption and lives on the property as his or her permanent residence, the property will continue to receive the homestead exemption in the joint tenant’s name.