California law provides that under certain conditions a person may transfer the base-year value of his or her property to a comparable property if that original property has been taken by eminent domain, acquisition by a public entity or governmental action resulting in a judgment of condemnation.
The change in ownership exclusion for a transfer of an interest in real property between cotenants that takes effect upon the death of one cotenant applies as long as certain conditions are met
In order to evaluate properties in the Williamson Act Agricultural Preserve, the County Assessor is required to estimate the production average of each parcel.