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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):

Eminent Domain:
• 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;
Inverse Condemnation:
• 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.

Attention!A Message to Boat Owners

Dear Alameda County Residents:

Many vessel owners will see an increase in their 2022 property tax valuations!
The valuation factors calculated by the State Board of Equalization and provided to California County Assessors through LTA 2022/003 indicate an increase in 2022 values between 20-24% depending on the type of vessel. The State Board of Equalization reviews average retail sale prices for new and used powerboats, sailboats, and personal watercraft annually to develop the valuation factors. Per their research, these vessels have experienced large appreciation in value compared to 2021.

For more information please click here.


The Alameda County Assessor’s Office