Inheriting is a separate rule

Same law, different test

A child keeps a parent's low tax value only if the home becomes the child's home and the child files for the homeowners' exemption within 1 year of the death.

• The protection stops at the parent's taxable value plus $1,044,586 (transfers 16 Feb 2025 to 15 Feb 2027; BOE adjusts it every two years).
• Rentals and second homes are reassessed at market value.
• A living trust does not avoid this.

Source: California Board of Equalization, Proposition 19