Residential property must be deemed uninhabitable due to environmental contamination.
Non-residential property must be deemed unusable due to environmental contamination.
A state or federal agency must designate the property as an environmentally hazardous site.
If the owner of the property caused the problem, he/she cannot transfer the base year value to a replacement property.
If the owner was aware of the contamination when the property was acquired, he/she cannot transfer the base year value to a replacement property (Article XIIIA, Section 2(i)).
Property Taken By Government Action - Eminent Domain (Prop. 3)
Prop. 3 was a constitutional amendment approved by the voters of California in 1982. It is codified in R&T Code, Section 68, and allows property owners to transfer the Prop. 13 factored base year value of real property taken by government action to a comparable replacement property located anywhere in California, if certain qualifying conditions are met. Value limits and other requirements apply. Proof of displacement and supporting documentation are required.
Property Substantially Damaged by Disaster (Prop. 50)
Taxpayer's whose property has been destroyed or damaged in a Governor declared disaster area can transfer the Prop.13 base year value to a comparable property. (R&T Code, Section 69)
Property is substantially damaged or destroyed if the land or improvements sustain physical damage amounting to more than 50% of its full cash value immediately prior to the disaster.
Damage includes a property's loss in value due to permanently restricted access caused by the disaster.
Intra-County Transfer - Gov. Declared Disaster Inter-County Transfer - Gov. Declared Disaster
If you have any questions or need a form, please call (714) 834-2727.
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