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June 25, 2012 Written by 

Exclusion of New Construction for Disabled Property Owners

Qualifying property owners who perform construction, installation, removal, or modification to an existing property to make it more accessible to a severely and permanently disabled person may be eligible, upon timely filing, for an exclusion from reassessment. The exclusion does not apply to accessibility improvement and features that are usual or customary for comparable properties not occupied by disable persons.

California Revenue and Taxation Code Section 74.3

 Disabled persons claim for exclusion of new construction - owner occupied residential form

California Revenue and Taxation Code Section 74.6

 Disabled accessibility construction exclusion from assessment - non-owner occupied residential form 



State Property Tax Postponement Program

On September 28, 2014, the Governor signed AB2231 (Statutes of 2014, Chapter 703) which reinstates the State Controller's Property Tax Postponement Program with some revisions.  The program will allow senior, blind, and disabled citizens with an annual household income of $35,500 or less and 40% equity in their homes to apply to defer payment of property taxes on their principle residence.  Under this bill, applications may be filed with the State Controller's Office beginning October 1, 2016.  Applications will not be accepted prior to October 1, 2016.  Please refer to the Frequently Asked Questions for further program information, or call toll free, 1-800-952-5661.  

More Information on Property Tax Postponement Program

Real Property Division

County Government Center
East Wing, 5th 
70 West Hedding Street
San Jose, CA 95110
Phone: 408-299-5300
Fax: 408-299-3015
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