Claim for Disabled Accessibility Construction Exclusion from Assessment

Section 74.6 of the California Revenue and Taxation Code excludes from assessment the construction, installation, removal or modification of any portion or structural component of an existing building or structure to the extent that is done for the purpose of making the building or structure more accessible to, or more usable by, a disabled person.  This exclusion applies to any construction, installation, removal, or modification completed on or after June 7, 1994. Bear in mind that there are deadlines for when the exclusion form needs to be submitted.

In order to receive the exclusion, the property owner shall notify the Assessor prior to, or within 30 days of, the completion of the project that he or she intends to claim the exclusion for improvements making the building or structure more accessible to, or usable by, a disabled person. All documents necessary to support the exclusion shall be filed by the property owner with the Assessor no later than six months after the completion of the project.

Submission Deadline: Not later than 6 months after the completion of the project.