Government Acquired Property Exclusion

• Property owners that have property taken by government action or eminent domain proceedings may qualify for an exclusion from reappraisal by transferring their Prop-13 factored base year value of the government acquired property to a replacement property if an application is timely filed and all requirements are met.
• The replacement property must be purchased and an application form must be filed with the Assessor within 4 years from the date of acquisition.
• For claims filed after the 4 year deadline, retroactive relief is available – please contact the Assessor’s District Office for further details.