Paying taxes when sell larger home & move to smaller one in CA?

[Jerry Kim]

Right now, I live with my mom (my dad passed away) in a 2000 sq ft, 4/3 house in southern California, and the mortgage is $3K/month. We have another house that we've paid off the mortgage for and we're renting it out. It is 1200 sq ft, 3/2 and close to where we currently live

I thought it would be better if we just sold or rented out our current home and moved back into the smaller home. However, my mom mentioned we would have to pay alot in taxes, whereas if I were to inherit it from her when she passes away, then I wouldn't have to pay as many taxes on it

Is it worth it to stay in this house instead of moving back into the smaller house?