Contacts     |     Agency & Departments     |     Services     |     Login

You are here: Home Tax Savings New Construction Exclusions Disabled Exclusion
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 

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
Email us, the fastest way to contact us

More in this category: « Builders Exclusion