Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
200.0000 BASE YEAR VALUE TRANSFER
(c) BASE YEAR VALUE TRANSFER – DISASTER RELIEF
200.0450 Time Limitations. Revenue and Taxation Code section 69 does not prescribe a time limitations period within which a claim for transfer of a base year value must be filed. The five-year period prescribed by section 69 does not apply to claim filing but rather, is a qualifying requirement for the acquisition or new construction of replacement property. When a claim for transfer is filed, any relief for taxes paid is available only for those years not barred by the applicable statute of limitations for refund claims. C 11/2/2000.