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Eminent Domain

(Properties Acquired by Governmental Entities)

This provides that if a government agency acquires property through condemnation, owners have the right to retain their existing value and transfer it to a replacement property. The replacement property must be comparable to the property acquired, and an application form must be filed with the Assessor within four (4) years from the date of acquisition.

The form and pamphlet can be found under Forms and Fees as Claim for Base Year Value Transfer - Acquisition by Public Entity - BOE68.pdf and Property Taken by Eminent Domain Pamphlet - ACR212.pdf.