> when the owner dies, that assessment corrects. When you inherit property from your parents the Proposition 13 tax basis is preserved. Many of the kids I gre

> when the owner dies, that assessment corrects. When you inherit property from your parents the Proposition 13 tax basis is preserved. Many of the kids I grew up with still live in their childhood homes for this reason. Seems a bit ironic: those who can afford to keep inherited property continue to benefit from the Government subsidized tax break, while those who can't afford to are forced to sell.