California Claim For Reassessment Exclusion For Transfer From Grandparent To Grandchild (Orange County) is a form of property tax relief available to property owners in Orange County. This claim allows a grandparent to transfer their primary residence to a grandchild free of property taxes. The exclusion excludes up to $1 million of the full value of the property from reassessment. To qualify, the grandparent must be 55 years or older, and must have owned and occupied the property as their primary residence for at least one year prior to transferring ownership to the grandchild. There are two types of California Claim For Reassessment Exclusion For Transfer From Grandparent To Grandchild (Orange County): Claim For Reassessment Exclusion for Transfer Of Real Property From Parent To Child, and Claim For Reassessment Exclusion For Transfer Of Real Property From Grandparent To Grandchild.