MARK CHURCH
EF-68-R05-0807-41001588-1                                                                         Assessor - County Clerk - Recorder
BOE-68 (FRONT) REV. 5 (8-07)                                                                      555 County Center
                                                                                                  Redwood City, CA 94063
CLAIMCLAIMFOR BASE YEAR VALUE TRANSFER -FOR BASE YEAR VALUE TRANSFERP 650.363.4500    F 650.599.7435
ACQUISITIONACQUISITIONBY PUBLIC ENTITYBY PUBLIC ENTITY                                            email: assessor@smcacre.gov
(Article XIII A section 2(d), California Constitution;                                            web: www.smcacre.gov
section 68, Revenue and Taxation Code; Property Tax Rule 462.500)

A.  REPLACEMENT PROPERTY
COUNTY IN WHICH LOCATED                                                    ASSESSOR’S PARCEL NUMBER

DATE OF PURCHASE                      PURCHASE PRICE                       CONSTRUCTION COST (if applicable)     COMPLETION DATE
                                      $                                    $
PROPERTY ADDRESS (street number, street name, city, state, zip code)

DEED VESTING (names of owners exactly as they appeared on deed)

USE OF PROPERTY (residence, apartment building, store, factory, farm, etc.)

B.  TAKEN PROPERTY
ASSESSOR’S PARCEL NUMBER                                                   COUNTY IN WHICH LOCATED

PROPERTY ADDRESS (street number, street name, city, state, zip code)

DEED VESTING (names of owners exactly as they appeared on deed)

DATE YOU ORIGINALLY ACQUIRED PROPERTY                                      PRICE YOU ORIGINALLY PAID FOR PROPERTY
                                                                           $
USE OF PROPERTY (residence, apartment building, store, factory, farm, etc.)

NAME OF PUBLIC AGENCY ACQUIRING PROPERTY

DATE OF DISPLACEMENT                                                       PURCHASE PRICE PAID (excluding relocation benefits)
                                                                           $
C.  DOCUMENTATION
Please submit:
(1)  A copy of the last tax bill you received on the taken property.
(2)  Documentation from acquiring public agency verifying the price paid and relocation cost paid, if any.
(3)  A certified copy of one of the following:
 • Final order of condemnation
 • Order for possession
 • Recorded deed showing acquisition by a public entity
 • Judgment of inverse condemnation
 • Such other document which clearly indicates the name of the acquiring agency, the date condemnation proceedings began,
 and the date of possession by the acquiring agency
                                                                           CERTIFICATION
                      I certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing and
                             all information hereon, is true, correct, and complete to the best of my knowledge and belief.
SIGNATURE OF CLAIMANT                                                                                        DATE
t
HOME PHONE NUMBER                                                                                            DAYTIME PHONE NUMBER

MAILING ADDRESS

                                                                           ASSESSOR’S USE ONLY
NAME OF COUNTY CONTACT PERSON                                                                                TELEPHONE NUMBER

                                                               BOARD OF EQUALIZATION’S USE ONLY
                      A prior inquiry has not been received on this property.
                      A prior inquiry has been received on this property. See attached form(s) for particulars.
REVIEWED BY                                                                                                  DATE

                                         All information provided on this form is subject to verification.
                              IF YOUR APPLICATION IS INCOMPLETE, YOUR CLAIM MAY NOT BE PROCESSED.

EF-68-R05-0807-41001588-2
BOE-68 (BACK) REV. 5 (8-07)
                                       GENERAL INFORMATION
California  law  provides  that  under  certain  conditions  a  person  may  transfer  the  base  year  value  of  his  or  her    property  to  a 
comparable replacement property if that original property has been taken by eminent domain proceedings, acquisition by a public entity, 
or governmental action resulting in a judgment of inverse condemnation.
To be considered comparable, a replacement property acquired by a person displaced under one of the three con ditions above must 
be similar in size, utility, and function to the taken property. Replacement property is similar in size if its full cash value  does not 
exceed 120 percent of the award or purchase price paid for the property taken. Replacement property is similar in utility and function 
if it is, or is intended to be, used in the same manner as the property taken. Property is similar in utility and function if the property 
taken and the replacement property fall into the same category: Category A - single family and duplex;  Category B - commercial, 
investment, income, or vacant property; Category C - agricultural property. If replacement property is not similar in size, function, and 
utility, the excess portion is considered to have undergone a change in ownership and will be subject to reappraisal.
The base year value of the replacement property will be determined by comparing the award or purchase price paid for the taken 
property with the full cash value of the replacement property:
• If this value does       not exceed   120 percent of the award or purchase price paid for the taken property, then
  the adjusted base year value of the taken property becomes the replacement property’s base year value.
• If the full cash value of the replacement property exceeds the 120 percent level, the amount of full cash value
  in excess of 120 percent will be added to the base year value of the taken property. This sum  becomes the base year 
  value of the replacement property.
• If the full cash value of the replacement property is less than the base year value of the property taken, that
  lower value becomes the base year value of the  replacement property.
• If there is no award or price paid for the property taken (i.e., an exchange), the Assessor must  determine
  the full cash value of both the property taken and the replacement property.
Only the owner(s) of the property taken may receive this property tax relief. Owner means the fee owner or life  estate owner of the 
real property taken.
For replacement property acquired on or after January 1, 1983, a request for relief is considered timely if made within four years of 
one of the following dates, whichever is applicable:
• The  date  the  final  order  of  condemnation  is  recorded  or  the  taxpayer  vacates  the  replaced  property,
  whichever is later.
• The date of the conveyance or the date the taxpayer vacates the replaced property, whichever is later.
• The date the judgment of inverse condemnation becomes final or the date the taxpayer vacates the  replaced
  property, whichever is later.
Replacement property is eligible for relief if acquired after March 1, 1975, and on or after the earliest of:
• The date the initial written offer is made by the acquiring entity.
• The date the acquiring entity takes final action to approve a project leading to the offer.
• The date the “Notice of Determination,” “Notice of Exemption,” or similar notice, as required by the California
  Environmental Quality Act (CEQA), is recorded by the public entity acquiring the taxpayer’s property and the
  public project has been approved.
• The date, as declared by the court, that the replaced property was taken.
Any new construction required to make the replacement property comparable to the taken property will be eligible for this property tax 
relief, if the new construction is completed after March 1, 1975, is completed on or after the  earliest of the four dates listed above, 
and a timely claim for relief is filed.
Relief is limited to the date of displacement, which is the earliest of:
• The date of conveyance to the acquiring entity or the recording of the final order of condemnation.
• The date of actual possession by the acquiring entity.
• The date on or after which an order for possession authorizes the acquiring entity to take the property.
You must provide the Assessor a certified copy of the final order of condemnation or order for possession; a certified copy of the recorded 
deed showing acquisition by a public entity; a certified copy of the judgment of inverse condemnation; or a  certified copy of a document 
which clearly indicates the name of the acquiring agency, the date condemnation proceedings began, and the date of possession by 
the acquiring agency.
The Assessor will forward information relative to each claim for property tax relief under this program to the Board of Equalization, 
County-Assessed Properties Division, MIC:64, P.O. Box 942879, Sacramento, CA 94279-0064, which will determine whether more 
than one claim for such assessment relief has been made and, if so, will notify the  appropriate Assessor(s).