"While exploring the fence situation I also explored the driveway with no easement situation and decided to implement a fee to help me cover the taxes and maintenance of the section of my parcel that is paved and dedicated for your use as a driveway."

Based on a quick search, I did not see any governmental agencies addressing this particular question.LA county assessor says the child must make the received property his/her primary residence within 1 year, and must file a valid Home Owners property tax exemption. 

Thank goodness for tax deductions, right? 

The parent to child transfer of property tax base, was changed this year, due to Prop 19.

Looking for a tax account that n KC area.Any recommendations? 

Yes there will be payroll expense and tax return fee, but in the end it is beneficial.

I’m looking to avoid tax issues on all fronts.

With 1031 Exchange you are not paying any taxes.

We decided we'd like to transfer ownership to our children so we can help them avoid the new Proposition 19 law that requires property tax reassessment upon inheritance.

It is worth 3M now but the tax basis is close to 700k.