A friend’s mom did it when she moved from a SFR to a townhome upon retirement. This was within SD county.
My dad looked into it when he downsized – but we were buying the family homestead from him -and it’s an “or” thing, not an “and” thing… so the value of his prop 60 rate, vs the value of our prop 58 rate – we did the math and took the prop 58 rate. (We kicked in to his now higher taxes till he sold that place.)
For us to get the prop 58 rate we had to file paperwork when we purchased. This included birth certificates (showing he was my father). And then about 6 months later we got the lower rate. It was not instantaneous.
