A few interesting points that I wasnt sure of. Prop 13 sub-market valuations carry through if you rebuild. The new home can be up to 120% of (the market value) of the old home without without triggering reassessment. beyond 120%, the difference is assessed at market value. I had to look this bit up because the video was unclear on that 120% meant, eg SQFT,ect.
As an aside, Im not sure where they found this cartoon character host to translate and emote for the dry county assessor