Legal Question in Real Estate Law in Virginia

I don't understand this question.

Do you mean that the County or city wants to impose "transfer taxes" for transferring the real estate from the late husband's name into the widow's name?

IF that is the situation, if the government is asking to pay transfer taxes,

the widow should ask for a waiver or exemption based on inheritance and on poverty.

However, the owner of real estate does have to pay taxes.

Or is it something else.