The Proposition 13 tax assessment can be inherited. If you have at least as many houses as family members, then your family benefits indefinitely from supply restrictions and Proposition 13. See the Legislative Analyst’s Office Report on the Property Tax Inheritance Exclusion (http://www.lao.ca.gov/Publications/Report/3706) and my own how-to (https://blog.yonathan.org/posts/2017-10-transferring-prop13-...).