[rdj]

California does handle it differently.

https://en.wikipedia.org/wiki/1978_California_Proposition_13 - "by assessing values at their 1976 value and restricted annual increases of assessed value to an inflation factor, not to exceed 2% per year. It prohibits reassessment of a new base year value except in cases of (a) change in ownership, or (b) completion of new construction."

https://en.wikipedia.org/wiki/2020_California_Proposition_19 - Some updates about transferring to family, farms, etc