1) Add New Owner (Settings Tab > Manage Owners > Add an Owner)
2) Add New Property (Properties Tab > Add a Property)
3) Assign the new owner to the new property (Property Tab > right-click on Property, select Edit Property, then change the Property Owner setting to the new owner) ...
4) Place New Tenant (if there is an existing tenant and you want retain their entire ledger, then you'll want to select "Use Existing Tenant", you will also want to move the tenant out of the old property)
DO NOT just change ownership on the existing property as this will cause the transactions for the old and new owner to be merged onto the same accounting ledger. You will want to maintain separate records/accounting for the old owner and for the new owner for tax purposes therefore a new property will need to be created.
After a new owner and property have been created and the tenant has been placed into the new property, the old owner and property can then be archived if you'd like to remove them from the Accounts and Properties tabs.