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You are here: Home Tax Savings Transferring Your Assessed Value Eminent Domain
January 13, 2011 Written by 

Eminent Domain

Property Taken By Government Action

(Proposition 3)

Proposition 3 was a constitutional amendment approved by the voters of California in 1982. It is codified in Section 68 of the Revenue & Taxation Code, and allows property owners to transfer the Prop. 13 factored base year value of real property taken by government action to a comparable replacement property located anywhere in California, if certain qualifying conditions are met.

The replacement property must be of similar use as the property taken by government action. Value limits and other requirements apply. Proof of displacement and supporting documentation are required.

You may download the forms here.

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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
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