Is there a incidental relationship between California Adult Adoption and California Proposition 13 tax treatment?  In few words, California's Proposition 13 allows a child to keep the parent's tax value of their home upon the parent's death.  One of the incidental benefits of a California Adult Adoption is that the Adoptee becomes a child of the Adoptive Parent for California Proposition 13 real property tax treatment.  We have seen first hand how California Adult Adoption has allowed nieces & nephews and even grandchildren to inherit real property under the generous California Proposition 13 real property tax exemption to stepped up valuation upon death of a parent.  Of course, this benefit is entirely incidental to the loving parent-child relationship that must be the main reason for the California Adult Adoption to be filed in the first place.