Form BOE-68, Claim for Base Year Value Transfer - Acquisition by Public Entity, is the claim an owner files with the Riverside County Assessor-County Clerk-Recorder after a public entity takes their property and they buy a comparable replacement. It is one of the Riverside County property tax forms, and it asks the Assessor to carry the taken property's base year value over to the replacement. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form is published by the county, which receives it by mail or in person.
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What is BOE-68?
Form BOE-68, Claim for Base Year Value Transfer - Acquisition by Public Entity, is the claim an owner files with the county Assessor to move the base year value of property taken by a public entity to a comparable replacement property, so the replacement is not reassessed at its full market value.
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 applies when the original property was taken by eminent domain proceedings, by acquisition by a public entity, or by governmental action resulting in a judgment of inverse condemnation.
The form has three parts: A. Replacement Property, B. Taken Property and C. Documentation, followed by a certification signed by the claimant.
How the new base year value is set, according to the form's General Information:
- If the replacement property's full cash value does not exceed 120 percent of the award or purchase price paid for the taken property, the taken property's adjusted base year value becomes the replacement's base year value.
- If it exceeds 120 percent, the excess is added to the taken property's base year value.
- If it is lower than the taken property's base year value, that lower value is used.
- If there was no award or price paid, such as an exchange, the Assessor determines the full cash value of both properties.
The Assessor forwards each claim to the Board of Equalization (BOE), County-Assessed Properties Division, which checks whether more than one claim has been made.
Who needs to file BOE-68?
Owners of property that was taken by eminent domain proceedings, by acquisition by a public entity, or by governmental action resulting in a judgment of inverse condemnation, and who have acquired a replacement property, use this claim. The form states that only the owner(s) of the property taken may receive this relief, and that owner means the fee owner or life estate owner of the real property taken.
The replacement must be comparable to the taken property, meaning similar in size, utility and function:
- Size: its full cash value does not exceed 120 percent of the award or purchase price paid for the property taken.
- Utility and function: it is, or is meant to be, used in the same manner and falls in the same category: Category A, single family and duplex; Category B, commercial, investment, income or vacant property; or Category C, agricultural property.
If the replacement is not similar in size, function and utility, the excess portion is treated as a change in ownership and is reappraised. New construction needed to make the replacement comparable can also qualify if it meets the form's completion dates.
When to file BOE-68
For replacement property acquired on or after January 1, 1983, a claim is timely if made within four years of the applicable date: the later of the recording of the final order of condemnation 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.
A claim filed after the four-year period still gets relief, but only for the lien dates of the last four fiscal years.
The replacement property must have been acquired after March 1, 1975, and on or after the earliest of four events: the initial written offer by the acquiring entity, final action approving the project leading to the offer, recording of the CEQA notice by the public entity once the project is approved, or the date the court declared the property taken. Relief is limited to the date of displacement. The form sets no processing time.
Documents you need
- A copy of the last tax bill you received on the taken property.
- Documentation from the acquiring public agency verifying the price paid and the relocation cost paid, if any.
- A certified copy of one of the following: final order of condemnation, order for possession, recorded deed showing acquisition by a public entity, or judgment of inverse condemnation.
- Alternatively, 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 acquiring agency.
How to fill out BOE-68
Identify the replacement property
In Part A, enter the county in which the replacement property is located and its Assessor's Parcel Number.
Enter purchase and construction details
In Part A, enter the date of purchase and the purchase price. Add the construction cost and completion date only if applicable.
Describe the replacement property
Enter the property address (street number, street name, city, state, zip code), the deed vesting with owner names exactly as on the deed, and the use of the property, such as residence or farm.
Identify the taken property
In Part B, enter the Assessor's Parcel Number, the county, the property address and the deed vesting, with owner names exactly as they appeared on the deed.
Enter original acquisition information
In Part B, enter the date you originally acquired the taken property, the price you originally paid and its use.
Enter the public agency and displacement
Enter 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 price documentation and a certified copy of the order, deed or judgment listed in Part C.
Sign and date the certification
The claimant signs and dates under the certification, which declares the information true, correct and complete under penalty of the laws of the State of California.
Add your contact details
Enter your home phone number, daytime phone number, mailing address and email address in the fields below the signature.
Leave the office-use boxes blank
The sections marked Assessor's Use Only and Board of Equalization's Use Only are for the county and the BOE, not the claimant.
Review and download the completed PDF
Check each entry against your deed and the acquiring agency's documents, then download or print the completed PDF from FillingPDF and assemble the package described under How to submit.
How to submit BOE-68
Form BOE-68 is delivered by mail or in person to your local Assessor-County Clerk-Recorder office. The county's forms page says its forms do not allow online submission, and that all forms must be printed in black ink on 8 1/2" x 11" white paper.
- By mail: the form's header gives the Peter Aldana, County of Riverside, Assessor - County Clerk - Recorder address as PO BOX 751, RIVERSIDE, CA 92502-0751.
- In person: take it to your local Assessor-County Clerk-Recorder office.
- Questions: call (951) 955-6200 or see www.rivcoacr.org.
Send the signed claim with the documents listed in Part C: the last tax bill on the taken property, the acquiring agency's documentation of the price paid, and a certified copy of the condemnation, possession, deed or judgment document. The form warns that an incomplete application may not be processed. The Assessor then forwards the claim to the Board of Equalization, County-Assessed Properties Division, MIC:64, P.O. Box 942879, Sacramento, CA 94279-0064; you do not send it there yourself. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Submitting an incomplete claim; the form warns that an incomplete application may not be processed.
- Attaching plain copies instead of the certified copy of the condemnation order, order for possession, recorded deed or judgment that Part C requires.
- Entering a purchase price paid that includes relocation benefits; the form says to exclude them.
- Waiting more than four years after the applicable date, which limits relief to the lien dates of the last four fiscal years.
- Writing deed vesting differently from the deed; the form asks for names of owners exactly as they appeared on the deed.
- Filing as someone other than the fee owner or life estate owner of the taken property; only those owners may receive the relief.
- Treating a replacement property worth more than 120 percent of the price paid as fully comparable; the excess is added to the base year value or reappraised.
- Expecting to submit the form online; the county's forms must be delivered by mail or in person, printed in black ink on white letter-size paper.
Frequently asked questions
What is Form BOE-68 used for?
Form BOE-68 is the claim for transferring the base year value of property taken by a public entity to a comparable replacement property. It applies to eminent domain, acquisition by a public entity, or a judgment of inverse condemnation, and it is filed with the county Assessor.
Who can file the BOE-68 claim?
Only the owner of the taken property: the fee owner or life estate owner of the real property taken. The replacement property must also be comparable in size, utility and function to the taken property.
What is the deadline to file Form BOE-68?
For replacement property acquired on or after January 1, 1983, a claim is timely within four years of the applicable date, such as the recording of the final order of condemnation or the date you vacate, whichever is later. A later claim gets relief only for the last four fiscal years.
What documents do I attach to Form BOE-68?
Attach the last tax bill on the taken property, documentation from the acquiring agency verifying the price paid and any relocation cost, and a certified copy of a condemnation order, order for possession, recorded deed or inverse condemnation judgment, or a similar document.
Where do I send the BOE-68 in Riverside County?
By mail or in person to your local Assessor-County Clerk-Recorder office. The form's header lists PO BOX 751, RIVERSIDE, CA 92502-0751 and (951) 955-6200. The county's forms cannot be submitted online.
What counts as a comparable replacement property?
One similar in size, utility and function. Its full cash value must not exceed 120 percent of the award or price paid, and it must fall in the same category as the taken property: single family and duplex, commercial or vacant, or agricultural.
Can I fill out Form BOE-68 online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the county and does not file the claim; you deliver it to the Assessor-County Clerk-Recorder by mail or in person.
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