lots of ways… for example if they are seniors Prop 60 and Prop 90.
great way to leave your kids properties too. when you die, they get to keep your property tax basis. so prior to that, exchange to a home a more expensive home to lock in the old tax basis , then they inherit it.
that’s probably why there’s a big devidd in CA home owners and non home owners. Existing home owners have so many advantages to just keep rolling properties into more properties. not just for them, but for their kids.
Hence why some people will keep accumulating and never sell.
even better now that inheritance tax for most of us has been eliminated .