Types of Damaged Property
Contaminated Property (Prop. 1)
- 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)).
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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.
![form](/sites/assessor/files/import/data/files/images/assessor/buttonFORM.jpg)
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.
![more info](/sites/assessor/files/import/data/files/images/assessor/buttonMORE.jpg)
If you have any questions or need a form, please call (714) 834-2727.