In eminent domain, severance damage is the loss in value to the property remaining after and as a result of a partial taking. In Arizona damages accrue to the portion not sought to be condemned by reason of its severance from the portion sought. The condemnee (typically the property owner whose property is being sought) has the burden of proving damages. Severance damages may be off-set (reduce by) special benefits. It is the diminution in the fair market value of the retained portion attributable to the action and are measured by the difference between the market value of the remainder before and after the take. It can be represented by the following formula: D = RB - RA Where: · D = severance damages; · RB = remainder before the taking of any rights; · RA = remainder after the taking of rights.