If a government agency acquires property through condemnation, owners have the right to retain their existing base year 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's Office within four (4) years from the date of acquisition.
Please use Claim for Base Year Value Transfer - Acquisition by Public Entity BOE-68 (PDF) to apply for a base year transfer.