Revision of Property Tax Rule 462.500 List of Legal Opinions on Camparability

None of the Letters To Assessors discuss the issue of comparability.

Commercial/Industrial Use

  Date Signator Issue Conclusion
1 6/18/2003 Lebeau Property taken is a paved parking lot. Replacement property is a parking structure on previously owned land. Base year value of land and improvements may be transferred to improvements only.
2 4/18/2003
8/7/2002
Lebeau
Ambrose
Property taken was used as an auto dealership, zoned industrial. Replacement property consists of leased distribution centers, zoned for industrial use. Purchased property qualifies because both are zoned industrial and both used for commercial purposes.
3 2/11/1999 Saunders Property taken is a two-unit medical building (owner-occupied medical office and a rented office). Replacement property is a two-building medical property and a single family Planned Unit used as a rental. Relief is available for the two-building medical property, but not the single family Planned Unit; a residential property would not be comparable in use or zoning to a medical building.
4 8/20/1993
7/9/1993
Serrano Property taken is two vacant commercially-zoned parcels. Replacement property is a multi-residential complex. Not comparable because zoning of commercial lot is different than the zoning for multi-residential (3-9) unit complex.
5 9/2/1988 Ochsner Property taken is a multi-tenant commercial building. Replacement property is a multi-tenant industrial park. Not comparable because zoning of commercial building is different than zoning for industrial park.

Multi-Residential Usage

  Date Signator Issue Conclusion
6 12/12/1994
12/30/1994
Serrano Property taken is a mobilehome park. Replacement property is a multi-residential property. Zoning of residential mobilehome and residential multifamily is comparable. [Annotation 200.0351]

Agricultural Usage

  Date Signator Issue Conclusion
7 3/30/1989 Keeling Property taken is agricultural land with nursery hothouses. Replacement property is newly constructed nursery buildings on previously-owned land. Replacement improvements will qualify.

Single Family Residence/Duplex Usage

  Date Signator Issue Conclusion
8 6/15/2001 Nauman Property taken is 58 acres of vacant land, zoned residential. Replacement property is 31.4 acres of vacant land, zoned residential. Since properties were similar in size, utility and function at time of sale/acquisition, replacement property qualifies regardless of future zoning changes.
9 8/17/2000 Nauman
Ambrose
Property taken is a commercial lot with store, barn, steel hay structure, residential mobilehome on VLF, zoned commercial. Replacement property is a 9+ acre lot with home, office structure, zoned rural residential. Since taken property was used primarily as a residence and the business activity was marginal, replacement land qualifies since taken manufactured home had no base year value; value of steel structure could be transferred since the structure was moved to the replacement property.
10 2/29/2000 Nauman Property taken is a fourplex owned by two couples; each couple lived in one unit and rented one unit. Replacement property is a two single family residences, each owned by one couple. Replacement properties qualify; neither section 68 nor Rule 462.500 limit either the taken or replacement property to a single parcel. [Annotation 200.0359]
11 8/10/1995 Saunders Property taken is two vacant residential lots in San Francisco. Replacement property is land with a residential building. Land may qualify for relief.
12 5/31/1994 Serrano Property taken is two parcels used as single family residence rentals, zoned C-1.

What would be comparable?
Owners would have to replace the single family residence rentals with either existing single family residence/duplex rentals at time of purchase or with properties which are not current single family residence/duplex rentals but which the owners intend to transform to such. If owners replace property with vacant land zoned C-1 with the intent to construct a commercial building as allowed under C-1 zoning, or other property with existing commercial use as allowed under C-1 zoning, it would not qualify because it would be used for a purpose substantially different.

Vacant Land

  Date Signator Issue Conclusion
13 5/4/1994 Serrano Property taken is 2,560 acres of vacant desert land. Replacement property received in exchange is 857.72 acres of vacant public land. Size is associated with value; replacement property will qualify if market value is less than 120% of award price. However, it is not clear from the information provided whether the properties have similar governmental restrictions or whether the replacement property will be used or is intended to be used in the same manner as the taken property.

Unique, Multi-Use Situation

  Date Signator Issue Conclusion
14 1/25/1995 Cazadd Property taken is 10.8 acres improved with farm buildings, a two-family residence, zoned agricultural, with a special use permit for golf driving range/school and golf shops. Replacement property consists of multiple properties in 6 counties (17 acres-4 single family residences, 1 duplex, 1 condo, 5 commercial office buildings, other commercial properties and land). Since property taken was used residentially and commercially, both residential and commercial replacement properties qualify for comparability purposes. [Annotation 200.0345]