[rcpt]

Yes: Buy. Borrow. Die. It's how the wealthy skip taxes in the US.

Or, if she is seriously so destitute and financially illiterate that this is all too hard there are targeted programs in California for her: https://www.sco.ca.gov/ardtax_prop_tax_postponement.html

The fact is that Prop 13 is just a handout to successful land speculators at the expense of everyone else.