Claim of Person(s) at least 55 years of age for transfer of base-year value to replacement dwelling
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 judgement of condemnation.
California law requires any person who is at least 55 years of age, who resides in a property eligible for the homeowner's exemption to transfer the base year value of the original property to a replacement dwelling of equal or lesser value
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
Revenue and Taxation Code Section 69 allows Owners who own property to transfer the base-year value of the original property that has been substantially damaged or destroyed by a disaster to a comparable property.