Legal Question in Wills and Trusts in California

Generally, no.

That is such a vague question. I am assuming for the sake of argument that you are referring to reassessment for determining property tax, and not one of the other propositions that California voters see every election year.

The answer is, it depends. There is an exclusion from reassessment of a principal residence between parents and children for a principal residence or a transfer of other real property between parents and children of the first $1,000,000.00 full cash value. You also have to timely request the exclusion.

So I can't specifically answer your question, unlike Mr. Jordan, because you don't provide sufficient factual detail.

Roach needs to read questions more carefully. You asked about an aunt to nephew transfer on death. The answer, as Mr. Jordan correctly states, is "no." Only certain transfers in direct blood line or between spouses are exempt from prop 13 reassessment.