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BOE-68 (FRONT) REV. 5 (8-07)

CLAIM FOR BASE YEAR VALUE TRANSFER

ACQUISITION BY PUBLIC ENTITY

(Article XIII A section 2(d), California Constitution;

section 68, Revenue and Taxation Code; Property Tax Rule 462.500)

COUNTY IN WHICH LOCATED ASSESSOR’S PARCEL NUMBER

DATE OF PURCHASE PURCHASE PRICE CONSTRUCTION COST (if applicable) COMPLETION DATE

$ $

PROPERTY ADDRESS (street number, street name, city, state, zip code)

DEED VESTING (names of owners exactly as they appeared on deed)

USE OF PROPERTY (residence, apartment building, store, factory, farm, etc.)

MAILING ADDRESS

SIGNATURE OF CLAIMANT DATE

HOME PHONE NUMBER DAYTIME PHONE NUMBER

I certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing and

all information hereon, is true, correct, and complete to the best of my knowledge and belief.

CERTIFICATION

All information provided on this form is subject to verication.

IF YOUR APPLICATION IS INCOMPLETE, YOUR CLAIM MAY NOT BE PROCESSED.

BOARD OF EQUALIZATION’S USE ONLY

NAME OF COUNTY CONTACT PERSON TELEPHONE NUMBER

ASSESSOR’S USE ONLY

REVIEWED BY DATE

A prior inquiry has not been received on this property.

A prior inquiry has been received on this property. See attached form(s) for particulars.

PROPERTY ADDRESS (street number, street name, city, state, zip code)

DEED VESTING (names of owners exactly as they appeared on deed)

DATE YOU ORIGINALLY ACQUIRED PROPERTY PRICE YOU ORIGINALLY PAID FOR PROPERTY

USE OF PROPERTY (residence, apartment building, store, factory, farm, etc.)

NAME OF PUBLIC AGENCY ACQUIRING PROPERTY

DATE OF DISPLACEMENT PURCHASE PRICE PAID (excluding relocation benets)

CLAIM FOR BASE YEAR VALUE TRANSFER

ACQUISITION BY PUBLIC ENTITY

A. REPLACEMENT PROPERTY

B. TAKEN PROPERTY

ASSESSOR’S PARCEL NUMBER COUNTY IN WHICH LOCATED

C. DOCUMENTATION

Please submit:

(1) A copy of the last tax bill you received on the taken property.

(2) Documentation from acquiring public agency verifying the price paid and relocation cost paid, if any.

(3) Acertiedcopyofoneofthefollowing:

• Finalorderofcondemnation

• Orderforpossession

• Recordeddeedshowingacquisitionbyapublicentity

• Judgmentofinversecondemnation

• Suchotherdocumentwhichclearlyindicatesthenameoftheacquiringagency,thedatecondemnationproceedingsbegan,

and the date of possession by the acquiring agency

COUNTY OF LAKE RICHARD A. FORD

Assessor - Recorder

255 N. Forbes Sreet Assessor's Office 707/263-2302

Room 223 Recorder's Office 707/263-2293

Lakeport, California Fax 707/263-3703

BOE-68 (BACK) REV. 5 (8-07)

GENERAL INFORMATION

California law provides that under certain conditions a person maytransferthebaseyearvalueofhisorherproperty to a 

comparable replacement property if that original property has been taken by eminent domain proceedings, acquisition by a public

entity, or governmental action resulting in a judgment of inverse condemnation.

To be considered comparable, a replacement property acquired by a person displaced under one of the three con ditions above

must be similar in size, utility, and function to the taken property. Replacement property is similar in size if its full cash value

doesnotexceed120percentoftheawardorpurchasepricepaidforthepropertytaken.Replacementpropertyissimilarin

utility and function if it is, or is intended to be, used in the same manner as the property taken. Property is similar in utility and

function if the property taken and the replacement property fall into the same category: Category A - single family and duplex;

Category B - commercial, investment, income, or vacant property; Category C - agricultural property. If replacement property is

notsimilarinsize,function,andutility,theexcessportionisconsideredtohaveundergoneachangeinownershipandwillbe

subject to reappraisal.

Thebaseyearvalueofthereplacementpropertywillbedeterminedbycomparingtheawardorpurchasepricepaidforthetaken

propertywiththefullcashvalueofthereplacementproperty:

 • Ifthisvaluedoesnot exceed120percentoftheawardorpurchasepricepaidforthetakenproperty,then

the adjusted base year value of the taken property becomes the replacement property’s base year value.

 • Ifthefullcashvalueofthereplacementpropertyexceeds the 120 percent level, the amount of full cash value

inexcessof120percentwillbeaddedtothebaseyearvalueofthetakenproperty.Thissumbecomesthe

base year value of the replacement property.

 • Ifthefullcashvalueofthereplacementpropertyisless than the base year value of the property taken, that

lowervaluebecomesthebaseyearvalueofthereplacementproperty.

 • Ifthereisnoawardorpricepaidforthepropertytaken(i.e.,anexchange),theAssessormustdetermine

the full cash value of both the property taken and the replacement property.

Onlytheowner(s)ofthepropertytakenmayreceivethispropertytaxrelief.Ownermeansthefeeownerorlifeestateownerof

the real property taken.

ForreplacementpropertyacquiredonorafterJanuary1,1983,arequestforreliefisconsideredtimelyifmadewithinfouryears

ofoneofthefollowingdates,whicheverisapplicable:

 • The date the nal order of condemnation is recorded or the taxpayer vacates the replaced property,

whicheverislater.

 • Thedateoftheconveyanceorthedatethetaxpayervacatesthereplacedproperty,whicheverislater.

 • Thedatethejudgmentofinversecondemnationbecomesnalorthedatethetaxpayervacatesthereplaced

property,whicheverislater.

ReplacementpropertyiseligibleforreliefifacquiredafterMarch1,1975,andonoraftertheearliestof:

 • Thedatetheinitialwrittenofferismadebytheacquiringentity.

 • Thedatetheacquiringentitytakesnalactiontoapproveaprojectleadingtotheoffer.

 • Thedatethe“NoticeofDetermination,”“NoticeofExemption,”orsimilarnotice,asrequiredbytheCalifornia

Environmental Quality Act (CEQA), is recorded by the public entity acquiring the taxpayer’s property and

the public project has been approved.

 • Thedate,asdeclaredbythecourt,thatthereplacedpropertywastaken.

Anynewconstructionrequiredtomakethereplacementpropertycomparabletothetakenpropertywillbeeligibleforthisproperty

taxrelief,ifthenewconstructioniscompletedafterMarch1,1975,iscompletedonoraftertheearliest ofthefourdateslisted

above,andatimelyclaimforreliefisled.

Reliefislimitedtothedateofdisplacement,whichistheearliestof:

 • Thedateofconveyancetotheacquiringentityortherecordingofthenalorderofcondemnation.

 • Thedateofactualpossessionbytheacquiringentity.

 • Thedateonorafterwhichanorderforpossessionauthorizestheacquiringentitytotaketheproperty.

YoumustprovidetheAssessoracertiedcopyofthenalorderofcondemnationororderforpossession;acertiedcopyofthe

recordeddeedshowingacquisitionbyapublicentity;acertiedcopyofthejudgmentofinversecondemnation;oracertied

copyofadocumentwhichclearlyindicatesthenameoftheacquiringagency,thedatecondemnationproceedingsbegan,and

the date of possession by the acquiring agency

TheAssessorwillforwardinformationrelativetoeachclaimforpropertytaxreliefunderthisprogramtotheBoardofEqualization,

County-AssessedPropertiesDivision,MIC:64,P.O.Box942879,Sacramento,CA94279-0064,whichwilldeterminewhether

morethanoneclaimforsuchassessmentreliefhasbeenmadeand,ifso,willnotifytheappropriateAssessor(s).

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