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Acquisition by Public Entity
If certain criteria are met, property owners displaced from their real property as a result of eminent domain proceedings, acquisition by a public entity, or governmental action resulting in a judgment of inverse condemnation, may transfer the factored base year value of the property taken to a “comparable” replacement property, thus avoiding reappraisal at fair market value. The replacement property is considered “comparable” if it is similar in size, utility, and function to the property taken by government action.
Similar in “size” is associated with value, not physical characteristics. Property is “similar in size” if its full cash value does not exceed 120% of the award or purchase price for the property taken.
Property is “similar in function and utility” if the replacement property is used or will be used in the same manner. In general, function and utility fall into three broad categories: residential property or duplex, commercial property held for income or investment, and agricultural property.
The replacement property must be acquired before a request to transfer the base year value can be considered. Reassessments and refunds will be made retroactively to the date of acquisition of the replacement property for property taken, provided a claim is filed within four years after one of the following dates (whichever is applicable):
• Date final order of condemnation is recorded or date taxpayer vacates the property, whichever is later;
Acquisition by a Public Entity:
• Date of conveyance or date taxpayer vacates the property, whichever is later;
• Date the judgment becomes final or date taxpayer vacates the property, whichever is later.
To download the Claim for Base Year Value Transfer – Acquisition by Public Entity, click here (PDF) or go to Forms.
If the property taken was not located in Alameda County we require that you submit a copy of the recorded deed or other document showing acquisition by a public entity and a copy of your latest tax bill on the property taken. For more information please call 272-3787.