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Environmentally Contaminated Property

(Revenue and Taxation Code 69.4)

The base year value of qualified contaminated property may be transferred, subject to specific conditions and limitations, to a comparable replacement property of equal or lesser value that is located in the same county and is acquired or newly constructed as a replacement for the contaminated property.  For additional information see the Board of Equalization's  Letter To Assessors #2007/047.

Claim for Transfer of Base Year Value From Qualified Contaminated Property