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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 



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