This claim is for the exclusion from reassessment of any construction to make an existing dwelling more accessible to a severely and permanently disabled person who is a permanent resident of the dwelling. Only construction completed on or after June 6, 1990 is eligible. The exclusion does not apply to accessibility improvements and features that are usual or customary for comparable properties not occupied by disabled persons.
Information
California law provides that certain construction, installations, or modifi cations of existing single- or multiplefamily
dwellings can be excluded from increases in property taxation if the work is performed to make the
dwelling more accessible to a severely and permanently disabled person who is a permanent resident of the
dwelling. This exclusion does not apply to accessibility improvements and features that are usual or customary
for comparable properties not occupied by disabled persons, but will apply only to those improvements or
features that specifi cally adapt a dwelling for accessibility by a severely disabled person.
Revenue and Taxation Code section 74.3(b) defi nes a severely and permanently disabled person as any
person who has a physical disability or impairment, whether from birth or by 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 activity of that person, and which has been diagnosed as permanently affecting the person’s ability to
function.
To qualify for this exclusion:
• The construction, installations, or modifi cations must be completed on or after June 6, 1990;
• The disabled person must be a permanent resident (not necessarily the owner) of the dwelling;
and
• The dwelling must be occupied by the owner and therefore eligible for the homeowners’
exemption.
To claim the exclusion, the disabled person, his or her spouse, or legal guardian must submit to the Assessor
the following:
• A statement signed by a licensed physician or surgeon of appropriate specialty which certifi es that
the person is severely and permanently disabled as defi ned above. The statement must identify
specifi c disability-related requirements necessitating accessibility improvements or features, and
• A statement that identifi es the construction, installation, or modifi cation that was in fact necessary
to make the structure more accessible to the disabled person.
The Assessor may charge a fee to the disabled person or his or her spouse or legal guardian sufficient to
reimburse the Assessor for the costs of processing and administering the statement.
