What Is Partial Taking
A partial taking occurs when a government entity acquires only a portion of your property through eminent domain, leaving the remainder in your ownership. Unlike a full taking that removes you from the property entirely, a partial taking splits the parcel, requiring you to continue owning and managing what remains while the government compensates you for what was taken.
This distinction matters significantly for property tax assessment appeals. When a partial taking happens, your property's assessed value changes because the footprint changes, the configuration changes, or the remaining land's utility diminishes. Assessors must recalculate your assessment based on the new property dimensions and condition, which is where most owners encounter problems.
How Partial Taking Affects Your Assessment
After a partial taking, your assessor should issue a revised assessment reflecting the reduced property size. In practice, many assessors fail to adjust promptly or adjust incorrectly. They may maintain assessment ratios that no longer apply to smaller or awkwardly shaped parcels.
The assessment must account for:
- Reduced square footage or acreage - The remaining land area directly impacts value per unit.
- Functional obsolescence - If the partial taking creates an irregular lot or disrupts access, the remaining property may be worth less per square foot than the original.
- Highest and best use changes - A commercial parcel that was once suitable for a certain building type may no longer be, reducing its market value.
- Comparable sales adjustments - You have stronger ground for appeal because comparable sales of similar remaining properties provide direct evidence of diminished value.
Understanding Severance Damages in Assessment Context
Severance damages are separate from your property tax assessment, but they're related. Severance damages compensate you for the harm the partial taking causes to the remaining property. This might include loss of visibility, landlocked access, or loss of utility.
If you've received severance damages from a court judgment or settlement with the condemning authority, this amount does not automatically reduce your assessment. However, evidence of severance damages strengthens your board of review hearing argument that the remaining property's fair market value has dropped below the assessment.
Board of Review Hearing Strategy
When appealing an assessment after a partial taking, your board of review hearing should center on comparable sales of similar remaining parcels. If your property was a 2-acre commercial lot and the taking reduced it to 0.8 acres with irregular boundaries, find sales of 0.75 to 1-acre parcels with similar constraints in your market area.
Prepare to present:
- The assessor's assessment ratio compared to sales prices of comparable remaining properties.
- Appraisal reports showing the impact of the partial taking on functional use and marketability.
- Photos documenting physical changes and any access or visibility issues created by the taking.
- Documentation of severance damages awarded, if applicable, as evidence the remaining parcel is worth less.
Common Questions
- When should I appeal my assessment after a partial taking? File within your jurisdiction's appeal deadline (typically 45 to 90 days after receiving the revised assessment notice). Do not wait for the next reassessment cycle.
- Can I use the government's condemnation offer as proof of property value? Generally no. The government's offer and the fair market value may differ. Use actual comparable sales instead. However, if you actually sold the remaining parcel after the taking, that sale price is your strongest evidence.
- What if the assessor has not updated my assessment after a partial taking? Bring this to the board of review's attention immediately. The assessor has a duty to correct the roll. If they have not acted, you have even stronger grounds for appeal based on the assessment being mathematically incorrect for the reduced property size.