California also has Proposition 60 (the property tax one, not the porn one) and Proposition 90 [0]. These allow a one-time transfer of the base year property t

California also has Proposition 60 (the property tax one, not the porn one) and Proposition 90 [0]. These allow a one-time transfer of the base year property tax values within the same county (and between some counties) for homeowners over 55 looking to change properties. The rules are a bit more complicated, but it seems like it would apply to Ms. White's situation and prevent the issue you've brought up. It seems very few people know about this. [0] http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm