[telotortium]

The exceptions are easier to get now with the passage of Prop 19 this year. The summary on Ballotpedia (https://ballotpedia.org/California_Proposition_19,_Property_...) is pretty good:

- allow eligible homeowners to transfer their tax assessments anywhere within the state and allow tax assessments to be transferred to a more expensive home with an upward adjustment;

- increase the number of times that persons over 55 years old or with severe disabilities can transfer their tax assessments from one to three;

- require that inherited homes that are not used as principal residences, such as second homes or rentals, be reassessed at market value when transferred; and

- allocate additional revenue or net savings resulting from the ballot measure to wildfire agencies and counties.