DOR rules clairify that a veteran or qualifying surviving spouse may still be eligible for the exemption regardless of "being hospitalized; or being confined to nursing home, hospice, or other similar care facility." In this scenario, an Assisted Living Facility can be interpreted as a "similar care facility".
However, care must be taken to ensure that there is no clear physical evidence that the property is being used as something other than the principal residence of the veteran or qualifying surviving spouse. This may include, but is not limited to, deriving income from the property through a lease or rental agreement. If, at any time, the veteran or qualifying surviving spouse cannot resume occupying the property as their primary residence, whether due to some sort of arrangement or formalized agreement, the exemption should not be granted.