Contaminated Property

(Proposition 1)

Contaminated Property (Section 2(i) of Art. XIIIA)

The Basics

  • Residential property must be deemed uninhabitable due to environmental contamination
  • Non-residential property must be deemed unusable due to environmental contamination
  • A state or federal agency must designate the property as an environmentally hazardous site
  • If the owner of the property caused the problem, he/she cannot transfer the base year value to a replacement property
  • If the owner was aware of the contamination when the property was acquired, they cannot transfer the base year value to a replacement property

You may download the forms here.

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