Base Year Value Transfer by Public Entity (Prop. 3) BOE-68
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)
This form is an application for the transfer of a base year value of a property taken by eminent domain proceedings, acquired by a public entity, or governmental action resulting in a judgment of inverse condemnation, to a comparable replacement property.
For More Information Please Contact:
Assessor Public Service Counter
County Government Center
East Wing, 5th Floor
70 West Hedding Street
San Jose, CA 95110
Phone: 408-299-5500
Fax: 408-298-9446
Real Property Division
County Government Center
East Wing, 5th Floor
70 West Hedding Street
San Jose, CA 95110
Phone: 408-299-5300
Fax: 408-299-3015
Email: RP@asr.sccgov.org
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