A: Unfortunately, this is no longer possible under Prop 19, which went into effect on February 15, 2021. In order to qualify for the parent to child exclusion from reassessment, the property must be the parent’s primary residence and also the primary residence of the inheriting child! Here, since you are renting it out and not living at the property, the transfer WOULD trigger a reassessment of the property tax base at the fair market value as of your mother’s date of death.
