Property Taken By Government Action
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.