§ 1258.260.Information Included In State of Valuation Data
Title 7. Eminent Domain Law · Chapter 7. Discovery; Exchange of Valuation Data · Article 2. Exchange of Valuation Data · Last amended 2002 · Last verified July 29, 2026
In one sentenceSection 1258.260 spells out everything a statement of valuation data must disclose for a witness's opinion, including the interest and date valued, highest and best use, zoning, comparable sales or leases, income and cost data, and a signed statement confirming the disclosure reflects the witness's opinions.
(a)The statement of valuation data shall give the name and business or residence address of the witness and shall include a statement whether the witness will testify to an opinion as to any of the matters listed in Section 1258.250 and, as to each matter upon which the witness will give an opinion, what that opinion is and the following items to the extent that the opinion is based on them:
(1)The interest being valued.
(2)The date of valuation used by the witness.
(3)The highest and best use of the property.
(4)The applicable zoning and the opinion of the witness as to the probability of any change in zoning.
(5)The sales, contracts to sell and purchase, and leases supporting the opinion.
(6)The cost of reproduction or replacement of the existing improvements on the property, the depreciation or obsolescence the improvements have suffered, and the method of calculation used to determine depreciation.
(7)The gross income from the property, the deductions from gross income, and the resulting net income; the reasonable net rental value attributable to the land and existing improvements, and the estimated gross rental income and deductions upon which the reasonable net rental value is computed; the rate of capitalization used; and the value indicated by the capitalization.
(8)If the property is a portion of a larger parcel, a description of the larger parcel and its value.
(9)If the opinion concerns loss of goodwill, the method used to determine the loss, and a summary of the data supporting the opinion.
(b)With respect to each sale, contract, or lease listed under paragraph (5) of subdivision (a), the statement of valuation data shall give:
(1)The names and business or residence addresses, if known, of the parties to the transaction.
(2)The location of the property subject to the transaction.
(3)The date of the transaction.
(4)If recorded, the date of recording and the volume and page or other identification of the record of the transaction.
(5)The price and other terms and circumstances of the transaction. In lieu of stating the terms contained in any contract, lease, or other document, the statement may, if the document is available for inspection by the adverse party, state the place where and the times when it is available for inspection.
(6)The total area and shape of the property subject to the transaction.
(c)If any opinion referred to in Section 1258.250 is based in whole or in substantial part upon the opinion of another person, the statement of valuation data shall include the name and business or residence address of that other person, his business, occupation, or profession, and a statement as to the subject matter to which his or her opinion relates.
(d)Except when an appraisal report is used as a statement of valuation data as permitted by subdivision (e), the statement of valuation data shall include a statement, signed by the witness, that the witness has read the statement of valuation data and that it fairly and correctly states his or her opinions and knowledge as to the matters therein stated.
(e)An appraisal report that has been prepared by the witness which includes the information required to be included in a statement of valuation data may be used as a statement of valuation data under this article.
Plain-English Summary
This is the heart of Article 2's disclosure obligation, and it's detailed on purpose. Beyond the witness's name and address, the statement has to say whether the witness will opine on any of the four matters § 1258.250 lists, and for each one, what that opinion is -- plus, to the extent the opinion rests on them, the interest being valued, the date of valuation used, the property's highest and best use, the applicable zoning and any expected change in it, the comparable sales, contracts, and leases behind the opinion, reproduction or replacement cost and depreciation figures, income and capitalization data, a description and value of the larger parcel if only part of it is being taken, and the method behind any goodwill-loss figure.
For each sale, contract, or lease relied on, the statement has to identify the parties, the property's location, the transaction date, recording details if recorded, the price and terms (or, alternatively, where and when the underlying document is available for inspection), and the property's area and shape. If the witness's opinion leans on someone else's opinion, that person has to be identified too, along with that person's occupation and the subject of their opinion.
Two closing rules round this out. Ordinarily, the witness must sign the statement confirming it reflects the witness's opinions and knowledge on the matters covered. But a party can skip that separate signed statement by using the witness's own appraisal report as the statement of valuation data, so long as the report already contains everything this section requires.
Frequently Asked Questions
What must a statement of valuation data say about the witness's opinion?
Whether the witness will opine on any of the matters listed in § 1258.250, and for each one, what the opinion is, along with the supporting data this section requires to the extent the opinion relies on it.
What information is required about sales or leases the opinion relies on?
The parties' names and addresses, the property's location, the transaction date, recording information if recorded, the price and terms or where the document can be inspected, and the property's area and shape.
Does the witness have to sign the statement of valuation data?
Yes, unless the party instead uses the witness's own appraisal report containing the required information as the statement of valuation data.
What if the witness's opinion is based on someone else's opinion?
The statement must identify that other person, their occupation, and the subject matter of their opinion.
Can an appraisal report substitute for a separate statement of valuation data?
Yes, if the report was prepared by the witness and includes the information a statement of valuation data must contain.
Amendment History
Amended by Stats 2001 ch 428 (AB 237), s 8, eff. 1/1/2002.
Source & verification. Section text is reproduced verbatim from
the Deering's California Codes Annotated / vLex. Enacted by the California Legislature.
Last verified July 29, 2026.
· Official source
Also known as:contents of valuation data statement californiaappraisal disclosure eminent domain california