Thanks for the answers. I have already gotten a reduction in my property taxes, but this is only temporary. What I am trying to do is make those reductions permanent and I thought a good way to do this would be to change the home to my sisters name and then back to mine. This way they would have to reassess the property and the new property value would be permanent unlike the taxes now which are only a temporary reduction with the prop 8. I guess I am trying to fine the loophole here