What is the name of your state? California. I'd like to bequeath my house to my former spouse, with all the rest of my estate to my son. My question relates to property taxes on the property - would my current assessment (low, because of Jarvis) pass on to my ex-spouse or would she be re-assessed at today's much higher value? Would it make a difference if I bequeath it to my son, with a lifetime-tenancy clause for my ex-spouse?