Exclusion of New Construction for Disabled Property Owners
Property Tax Exclusion for Accessibility Construction
You may qualify for a property tax exclusion if you make changes to an existing property to improve access for a person with a severe and permanent disability.
This exclusion prevents your property taxes from going up due to the accessibility construction.
To qualify:
- The work must be completed on or after June 7, 1994
- The construction must make the building more usable or accessible for a person with a disability
- You must tell the Assessor before or within 30 days after the work is finished
- You must file all required documents within 6 months of finishing the work
- This exclusion does not apply to improvements that are common in similar homes not occupied by people with disabilities.
This is allowed under California's Revenue and Taxation Code Section 74.6.