I don't want to rebuild in the same location. Can I buy another house in the same county and transfer my base year value to the new house?

Yes,
Section 69 of the Revenue and Taxation Code provides for this relief. Certain
rules apply, so please contact us if you are considering this option.

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1. My property and/or home were damaged and the Governor declared a disaster in my area. What type of relief is available?
2. I don't want to rebuild in the same location. Can I buy another house in the same county and transfer my base year value to the new house?
3. Can I buy another house in a different county and transfer my base year value?