Important: Voters passed Proposition 19 in November 2020.  The portion of that law that affects the Grandparent to Grandchild Change in Ownership Exclusion is effective 2/16/2021. Transfers that occur prior to that date fall under the provisions of Proposition 193. Transfers that occur on or after 2/16​/2021 are subject to the new provisions under Proposition 19. Go to Proposition 19 to learn more. 

Transfers of property from grandparents to grandchildren (one direction only) occurring on (or after) March 27, 1996 may be excluded from reassessment if a claim is filed and certain requirements are met.  One of the limiting conditions to this exclusion is that all parents (of the child(ren) to whom the property is being transferred) who qualify as children of the grandparents transferring the property, are deceased as of the date of transfer [R & T Code Sec. 63.1(c)]. 

Claim For Reassessment Exclusion For Transfer From Grandparent To Grandchild

For more information see the California State Board of Equalization California State Board of Equalization FAQs.   You may also call the Assessor’s Office at (530) 749-7820