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This is a claim for the inter-county transfer of base year value to replacement property from principal residence damaged or destroyed in a governor-declared disaster. California law allows any individual or individuals who reside in an original property (i.e., principal place of residence) to transfer the base year value of the original property that has been substantially damaged or destroyed by a disaster to a replacement property (i.e., principal place of residence) of equal or lesser value in another county that has adopted an ordinance allowing such transfers. Certain requirements need to be met.
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GENERAL INFORMATION
California law allows any individual or individuals who reside in an original property (i.e., principal place of residence) to transfer the base year value of the original property that has been substantially damaged of destroyed by a disaster to a replacement property (i.e., principal place of residence) of equal or lesser value in another county that has adopted an ordinance allowing such transfers. The following requirements must be met:
Property is substantially damaged if the land or the improvements sustain physical damage amounting to more than 50 percent of its full cash value immediately prior to the disaster.
In general, “equal or lesser value” means the fair market value of a replacement property on the date of purchase or completion of construction does not exceed:TRANSFERS BETWEEN COUNTIES ARE ALLOWED ONLY IF THE COUNTY IN WHICH THE REPLACEMENT PROPERTY IS LOCATED HAS PASSED AN AUTHORIZING ORDINANCE.
The acquisition of an ownership interest in a legal entity that, directly or indirectly, owns real property is not an acquisition of replacement property under the law.
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Forms for use in 2022 will be available starting January 1st, 2022.
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You can contact your County Assessor by using the counties link. The Assessor in the county where the property is located can provide the best and specific assistance.