Factored base year value means the amount determined pursuant to subdivision (f) of section
Factored base year value means the amount determined pursuant to subdivision (f) of section 110.1 of the Revenue and Taxation Code.
Factored base year value means the amount determined pursuant to subdivision (f) of section 110.1 of the Revenue and Taxation Code as of the date immediately prior to the date that the original primary residence is sold by the claimant, or in the case where the original primary residence has been substantially damaged or destroyed by misfortune or calamity or the owner is a victim of wildfire or natural disaster and the owner does not repair or rebuild the original primary residence, determined as of the date immediately prior to the misfortune or calamity or the wildfire or natural disaster. If the replacement primary residence is purchased or newly constructed after the transfer of the primary residence, "factored base year value of the primary residence" also includes any inflation factor adjustments permitted by subdivision (f) of Section 110.1 for the period from the date of its sale by the claimant to the date on which the replacement primary residence was purchased or newly constructed. The base year or years used to compute the "factored base year value of the primary residence" shall be deemed to be the base year or years of any property to which that base year value is transferred.