Why would she move into a cheaper place and thus get a higher effective tax rate and pass less advantage on to her heirs? But the whole conversation about Gran

Why would she move into a cheaper place and thus get a higher effective tax rate and pass less advantage on to her heirs? But the whole conversation about Grandma is stupid anyway. The California Tax Postponment Program allows her to stay in her house, with zero tax pressure, forever. Plenty of states, even high property tax NJ, have something like that and it's just fine.