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
Taxpayer's whose property has been destroyed or damaged in a wildfire or Governor declared disaster can transfer the Prop.13 base year value to a comparable property.
If you have any questions or need a form, please call (714) 834-2727.
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