The claimant listed below has applied to transfer his or her property tax
base to a replacement property as provided by section 69.5 of the
Revenue and Taxation Code. In order to qualify for this one time tax
benefit, a licensed physician or surgeon of appropriate specialty must
certify the disability of the claimant, or claimant’s spouse, is both severe
and permanent. The definition for a severely and permanently disabled
person is, “. . . any person who has a physical disability or impairment,
whether from birth or reason of accident or disease, including, but not
limited to, any disability or impairment which affects sight, speech,
hearing or use of any limbs and which results in a functional limitation as
to employment or substantially limits one or more major life activities of
that person, and which has been diagnosed as permanently affecting the
person’s ability to function.” (Revenue and Taxation Code section 74.3)