Form BOE-68, Claim for Base Year Value Transfer - Acquisition by Public Entity, is the claim a property owner files to carry the base year value of property taken by a public entity over to a comparable replacement property. The Los Angeles County Office of the Assessor lists it among its forms, and it is one of the forms used for Los Angeles County property tax relief. On FillingPDF you can fill out the form online and download or print the completed PDF; the claim itself goes to the Assessor with the documents listed in Part C.
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What is BOE-68?
Form BOE-68, Claim for Base Year Value Transfer - Acquisition by Public Entity, is the form an owner uses to ask the county Assessor to transfer the base year value of property taken by eminent domain, acquisition by a public entity or a judgment of inverse condemnation to a comparable replacement property.
The form cites Article XIII A, section 2(d) of the California Constitution, section 68 of the Revenue and Taxation Code and Property Tax Rule 462.500. It is also numbered OWN-54 on the Los Angeles County Assessor's forms page.
The form has three parts: A. Replacement Property, B. Taken Property and C. Documentation, followed by a certification and signature. Page 2 contains General Information explaining how the new base year value is set. A replacement property is comparable when it is similar in size, utility and function to the taken property. It is similar in size if its full cash value does not exceed 120 percent of the award or purchase price paid for the taken property. It is similar in utility and function if it is used, or intended to be used, in the same manner, and both properties fall into the same category: Category A (single family and duplex), Category B (commercial, investment, income or vacant property) or Category C (agricultural property). Any excess that is not comparable is treated as a change in ownership and is reappraised.
The Assessor forwards each claim's information to the State Board of Equalization, which checks whether more than one claim has been made for the same property.
Who needs to file BOE-68?
Owners of real property that has been taken may file Form BOE-68 when the taking happened through eminent domain proceedings, acquisition by a public entity, or governmental action resulting in a judgment of inverse condemnation, and they have acquired a replacement property.
The form states that only the owner(s) of the property taken may receive this relief. "Owner" means the fee owner or life estate owner of the real property taken. Anyone who held a different interest in the taken property is outside the definition on the form.
Eligibility also depends on the replacement property:
- It must be acquired after March 1, 1975, and on or after the earliest of the dates listed on page 2 (the initial written offer, final action approving the project, the recorded CEQA notice for an approved project, or the date the court declares the property taken).
- It must be comparable in size, utility and function to the taken property.
- New construction needed to make the replacement comparable can also qualify if it is completed after March 1, 1975 and on or after the earliest of those dates, and a claim is filed.
The form does not describe who may sign for an owner.
When to file BOE-68
For replacement property acquired on or after January 1, 1983, a claim is timely if filed within four years of the applicable date, whichever it is: the later of the date the final order of condemnation is recorded or the date you vacate the replaced property; the later of the date of conveyance or the date you vacate; or the later of the date a judgment of inverse condemnation becomes final or the date you vacate.
If you file after the four-year period, relief applies to the lien dates for the last four fiscal years only.
The replacement property must have been acquired after March 1, 1975, and on or after the earliest of the initial written offer, the acquiring entity's final approval action, the recorded CEQA notice for an approved project, or the court-declared date of taking. Relief is limited to the date of displacement, which is the earliest of the conveyance or recorded final order of condemnation, actual possession by the acquiring entity, or the date an order for possession lets it take the property.
Documents you need
- A copy of the last tax bill you received on the taken property (Part C, item 1).
- Documentation from the acquiring public agency verifying the price paid and the relocation cost paid, if any (Part C, item 2).
- A certified copy of the final order of condemnation (one of the options in Part C, item 3).
- A certified copy of the order for possession, as an alternative under Part C, item 3.
- A certified copy of the recorded deed showing acquisition by a public entity, as an alternative under Part C, item 3.
- A certified copy of the judgment of inverse condemnation, as an alternative under Part C, item 3.
- A certified copy of another document that clearly shows the acquiring agency's name, the date condemnation proceedings began and the date of possession by the agency, as an alternative under Part C, item 3.
How to fill out BOE-68
Identify the replacement property
In Part A, enter the county in which it is located, the Assessor's Parcel Number, the date of purchase and the purchase price. Add the construction cost and completion date only if applicable.
Enter address, vesting and use
Give the replacement property's street number, street name, city, state and zip code. Enter the deed vesting exactly as the names appeared on the deed, and the use of property (residence, apartment building, store, factory, farm, etc.).
Identify the taken property
In Part B, enter the taken property's Assessor's Parcel Number, the county in which it is located, and its full property address.
Describe your ownership of it
Enter the deed vesting exactly as on the deed, the date you originally acquired the property, the price you originally paid, and its use.
Enter the acquisition details
Write the name of the public agency acquiring the property, the date of displacement and the purchase price paid, excluding relocation benefits.
Gather the Part C documents
Collect the last tax bill on the taken property, the acquiring agency's documentation of price and relocation cost paid, and a certified copy of one of the listed condemnation, possession, deed or judgment documents.
Certify, sign and add contact details
Sign and date under the certification. Enter your home phone, daytime phone, mailing address and email address.
Leave the agency boxes blank
Do not fill in the Assessor's Use Only or Board of Equalization's Use Only sections; the county and the Board complete them.
Review and download the PDF
Check that every field is complete, then download or print the completed PDF from FillingPDF and assemble it with the Part C documents as described under How to submit.
How to submit BOE-68
The form tells you to provide the claim and its supporting documents to the Assessor. It prints no mailing address, online portal or appointment rule, so confirm the delivery method with the Los Angeles County Office of the Assessor, which lists the form at https://assessor.lacounty.gov/forms.
Send these together:
- The completed and signed Form BOE-68, with every item in Parts A and B filled in. The form warns that if your application is incomplete, your claim may not be processed, and that all information is subject to verification.
- The Part C documents: the last tax bill on the taken property, the acquiring agency's documentation of price and relocation cost, and a certified copy of the condemnation, possession, deed or judgment document.
Do not send the claim to the Board of Equalization. The page 2 text says the Assessor forwards information on each claim to the Board of Equalization, which checks for other claims on the same property.
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Submitting an incomplete form; the form states that an incomplete application may not be processed.
- Attaching plain copies of the condemnation, possession, deed or judgment document instead of the certified copy Part C requires.
- Including relocation benefits in Purchase Price Paid under Part B; the form says to exclude them.
- Writing deed vesting names differently from the deed; both parts ask for names exactly as they appeared on the deed.
- Omitting the last tax bill on the taken property or the acquiring agency's documentation of price and relocation cost.
- Filing as someone other than the fee owner or life estate owner of the taken property; only owners may receive this relief.
- Filing more than four years after the applicable date and expecting full relief; a late claim applies only to the lien dates for the last four fiscal years.
- Assuming the whole replacement property keeps the old base year value when its full cash value exceeds 120 percent of the price paid; the excess is added to the base year value.
- Signing without the certification; the form includes a statement under penalty of the laws of California.
Frequently asked questions
What is Form BOE-68 used for?
Form BOE-68 is a claim to transfer the base year value of property taken by eminent domain, acquisition by a public entity or an inverse condemnation judgment to a comparable replacement property. The Assessor uses it to set the replacement property's base year value.
Who can file Form BOE-68?
Only the owner(s) of the property taken may receive this relief. The form defines owner as the fee owner or life estate owner of the real property taken, and the replacement property must be comparable in size, utility and function.
How long do I have to file a base year value transfer claim?
For replacement property acquired on or after January 1, 1983, file within four years of the applicable date, such as recording of the final order of condemnation, conveyance, or finality of the judgment, or the date you vacate if later. A later claim gets relief only for the last four fiscal years' lien dates.
What does the 120 percent rule mean on Form BOE-68?
A 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 taken property. If it exceeds that level, the excess full cash value is added to the taken property's base year value.
What documents do I attach to Form BOE-68?
Attach a copy of the last tax bill on the taken property, the acquiring agency's documentation of the price and relocation cost paid, and a certified copy of a final order of condemnation, order for possession, recorded deed, judgment of inverse condemnation or equivalent document.
Where do I send Form BOE-68?
The form says to provide it to the Assessor and prints no address or portal. Confirm the delivery method with the Los Angeles County Office of the Assessor. The Assessor, not you, forwards claim information to the Board of Equalization.
Can I fill out Form BOE-68 online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF does not file the claim with the Assessor or any agency; you submit it yourself through the Assessor's channels.
What is the date of displacement on Form BOE-68?
It is the earliest of the conveyance date or recording of the final order of condemnation, actual possession by the acquiring entity, or the date an order for possession lets the entity take the property. Relief is limited to that date.
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