As between the plaintiff and defendant, the plaintiff is liable for any ad valorem taxes, penalties, and costs upon property acquired by eminent domain prorated from and including the date of apportionment determined pursuant to Section 5082 of the Revenue and Taxation Code.
§ 1268.410.Liability of Plaintiff
Title 7. Eminent Domain Law · Chapter 11. Postjudgment Procedure · Article 5. Proration of Property Taxes · Last amended 1979 · Last verified July 29, 2026
In one sentenceSection 1268.410 makes the condemning agency liable, as between it and the property owner, for ad valorem property taxes, penalties, and costs on the acquired property, prorated from the date of apportionment determined under the Revenue and Taxation Code.
Full Text of § 1268.410
Plain-English Summary
Property taxes keep accruing on a parcel regardless of who owns it, so eminent domain law needs a rule for splitting that burden between the former owner and the agency taking the property. This section supplies the baseline allocation.
As between the plaintiff agency and the defendant owner, the agency is liable for ad valorem taxes, penalties, and costs on the acquired property, but only from a specific point forward: the date of apportionment, a date determined under the Revenue and Taxation Code's proration provisions. Before that date, the taxes remain the owner's responsibility; from that date on, the agency picks up the tab.
This section sets the underlying liability rule; the following sections in this article handle the practical mechanics -- what happens if the acquisition makes the property tax-exempt, what happens if the owner already paid, and how refunds and separate valuations work when a single parcel gets divided by a partial taking.
Frequently Asked Questions
Who is responsible for property taxes on land taken by eminent domain?
As between the plaintiff and defendant, the plaintiff agency is liable for ad valorem taxes, penalties, and costs prorated from the date of apportionment.
What is the date of apportionment?
A date determined under Revenue and Taxation Code § 5082, which fixes the point at which tax liability shifts to the agency.
Is the owner responsible for taxes before the date of apportionment?
Yes, the owner remains liable for taxes accruing before that date; the agency's liability under this section runs from that date forward.
Amendment History
Amended by Stats. 1979, Ch. 31.
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: property tax liability eminent domain californiaproration of taxes condemnation