California Claim for Reassessment Exclusion for Transfer Between Parent and Child (Napa County) is a form of property tax relief that allows a parent to transfer ownership of a home to a child without triggering a reassessment of the property. The parent must be an owner of the property and the child must be a natural or adopted child, stepchild, or grandchild of the parent. The property must also be the parent's principal residence, and the parent must remain living in the home for at least one year after the transfer. There are two types of California Claim for Reassessment Exclusion for Transfer Between Parent and Child (Napa County): the "one-time" exclusion and the "rolling" exclusion. The one-time exclusion applies to a single transfer of property, and is available to any parent and child that meet the eligibility criteria. The rolling exclusion applies to multiple transfers of property between the same parent and child and is available only to taxpayers that have applied for the one-time exclusion and who are in good standing with the county. In order to apply for the California Claim for Reassessment Exclusion for Transfer Between Parent and Child (Napa County), the parent and child must submit a completed application to the Napa County Assessor's Office. The application must include documentation of ownership and residency, as well as proof of the familial relationship between the parent and child.