Base-Year Value Transfer

Transfer of base-year value from qualified contaminated property to replacement property (BOE-65-CP)
January 1, 2017
Transfer of base-year value from qualified contaminated property to replacement property (BOE-65-CP)
BOE-65-CP

California law allows an owner of a qualified contaminated property to transfer base-year value of that property to a comparable replacement of equal or lesser value that is acquired or newly constructed after January 1,1995

Tags: forms, base-year value transfer, contaminated, exemption