Dear Liza: I live in California. I have no children or family. If I leave my house to a friend will the property taxes go up under Prop 13? I just find information about kids and trusts, but not unrelated persons inheriting. Yes, if you leave your house to a friend, the property taxes will be reassessed. The way Proposition 13 works is that any “change of ownership” results in a reassessment of that property based on its current fair market value, unless an exception applies. There are exceptions to reassessment for a transfer of property from parents to children (or children to parents). There is an exception to reassessment for a transfer of property from an individual to a revocable trust for his or her benefit. But there is no exception for a transfer from you to your friend.