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Property Taken By Eminent Domain or Acquired By a Government Entity

Proposition 3 (Revenue and Taxation Code 68)

A property owner displaced through eminent domain, public entity acquisition, or a judgment of inverse condemnation may transfer the taken property’s base year value to a comparable replacement property in any county. For additional information see the Board of Equalization Letters to Assessors #2005/007 and #2007/021 and #2016/008

Claim For Base Year Value Transfer – Acquisition By Public Entity