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This form is an application for the transfer of the base year value of a qualified contaminated property to a comparable replacement property of equal or lesser value.
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GENERAL INFORMATION
California law allows an owner of a qualified contaminated property to transfer the base year value of that property to a comparable replacement property of equal or lesser value that is acquired or newly constructed after January 1, 1995. In addition, a replacement property must meet all of the following requirements: (1) It must have been acquired or newly constructed within five (5) years after the date of the sale or transfer; (2) it must be used in the same manner as the qualified contaminated property; and (3) a claim for relief must be filed within three (3) years after the replacement property is acquired or newly constructed.
Both the original property and the replacement property must be located in the same county. If not, the county in which the replacement property is located must have a resolution authorizing intercounty transfers under this code section. A qualified contaminated property must meet all of the following:
In general, equal or lesser value of a replacement property means that the fair market value of the replacement property on the date of purchase or completion of new construction does not exceed:
If you feel you qualify for this exclusion, you must provide evidence that (1) your property meets the definition of a qualified contaminated property, and (2) you did not participate or acquiesce in any act or omission that rendered the property uninhabitable or unusuable or are related to the person or affiliated with the entity that committed the act or omission that contaminated the property.
DECLARATION BY ASSESSEE.
The declaration must be signed by the assessee, a duly appointed fiduciary, or a person authorized to sign on behalf of the assessee. In the case of a corporation, the declaration must be signed by an officer or an employee of the corporation authorized to sign the declaration on behalf of the corporation. In the case of a partnership, the declaration must be signed by a partner or an authorized employee or agent. In the case of a limited liability company (LLC), the declaration must be signed by an LLC manager, or by a member where there is no manager, or by an employee or agent designated by the LLC manager or by the members to sign on behalf of the LLC.
This site is updated at least annually.
Forms for use in 2022 will be available starting January 1st, 2022.
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Only property tax related forms are available at this site. No individual data or information is maintained at this site or can be accessed through this site.
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.