Do heirs enjoy the benefits of Prop 13?

Yes, heirs can benefit from Proposition 13, which limits property tax increases to a maximum of 2% per year. However, under California's Proposition 58, heirs can inherit a primary residence without a reassessment of its property tax value, provided certain conditions are met. For other properties, there may be a reassessment, potentially increasing property taxes. It's important for heirs to understand the specific rules and exemptions that apply to their situation.