Eminent Domain Report

Appropriately, on Tax Day 2026, the Court of Appeal issued its ruling in The Retail Property Trust v. Orange County Assessment Appeals Board No. 1 addressing available property tax assessment relief under Revenue and Taxation (RTC) Code section 170 for access restrictions from orders issued during to the COVID-19 pandemic.

The shopping center at issue claimed that the restricted access to the shopping center during the COVID pandemic caused “damage” entitling the shopping center to property tax relief under RTC section 170.  RTC 170 provides a mechanism whereby property may be ...

When the government requires a property owner to give up private property, the takings clause normally comes into play and the government is required to exercise its power of eminent domain. But is that always the case? According to a recent court of appeal opinion, People v. Gonzalez (Nov. 24, 2020, D077208), there are a number of circumstances in which the government can require a property owner to sell without triggering a taking of private property.

In Gonzalez, a property owner was charged with using his property without a permit or variance and maintaining an unauthorized ...