You can only keep your previous property tax assessment level if you buy another property that is worth less than the one you sell and you buy in the same count

You can only keep your previous property tax assessment level if you buy another property that is worth less than the one you sell and you buy in the same county (a few counties join together in this rule). If you want to move from a small house to a more expensive condo, you don't keep your lower tax assessment. If you want to move from your expensive condo in the city to similarly priced ranch in the foothills, you don't keep your lower tax assessment. Prop 13 causes so many problems, but it has been around for so long and has been so important to so many peoples plans that I don't see any reasonable path to repealing it. I think eliminating property tax and state income tax and replacing it with a land value tax would be something to try. Unfortunately, there is no where that has such a tax system and trying to implement it first in such a large and complex economy as California is probably not a good idea.