What is the name of your state (only U.S. law)?CA My parents still own their home that they moved out of in March of 2009. They live in assisted living complex are 84 and 88 years old. What is the exact law regarding higher taxation and the 5 year limitation of not residing in their owned property. Are their ways around the higher taxes. I am their daughter and staying at the property short term till the housing market hopefully improves. Would it help to have all their utility bills and property taxes be still addressed to them at their owned property instead of the assisted living home?