Durante

*841 Plaintiff Mimi Karas Durante appeals from a defense judgment after trial in a tax refund action she brought against the County of Santa Clara. Plaintiff alleged an entitlement to a property tax refund because the County incorrectly determined there was a change in ownership of a house she co-owns with her sister, which triggered a reassessment of its value. The trial court concluded there was a change in ownership which allowed for reassessment. We find no error in that decision and will affirm the judgment.

I. BACKGROUND

Plaintiff and her sister inherited a house in San Jose when their mother died in 2003. They took title as tenants-in-common. A recorded deed reflected that each owned an undivided 50 percent interest in the property. Plaintiff lived in the home; her sister did not.

In 2009, plaintiff's sister granted her a life estate in the 50 percent interest that plaintiff did not already own. The deed reflecting that transfer was recorded. The 2009 transfer resulted in plaintiff having sole ownership rights for the rest of her life, with her sister regaining a 50 percent interest in the property on plaintiff's death.

Based on the 2009 transfer, the County reassessed…