Transfer of a cotenancy interest from one cotenant to another due to the death of one cotenant (and after January 1, 2013) may be excluded from reassessment if certain conditions are met. (Ref. R & T Code Sec. 62.3)
This exclusion is explained in the State Board of Equalization Letter to Assessors 2013-21.
Cotenancy Residency Exclusion Affidavit (BOE 58 H)
You may also request the form (or ask questions) by calling (530) 749-7820.