Information about programs that permanently or temporarily reduce the property’s assessed value for a disabled person.
Transfer of Assessment to a Replacement Property by Severely and Permanently Disabled Owner
Proposition 110 allows homeowners who are severely and permanently physically disabled to transfer the base year value of their principal residence to a newly purchased or constructed replacement residence.
Disabled Veterans’ Property Tax Exemption
If you are a veteran who is rated 100% service-connected disabled by the Veterans Administration (or if you are the surviving spouse of such a veteran), you may be eligible for a exemption of up to $150,000 of the assessed value of your principal place of residence.
Exclusion of New Construction for Disabled Owner
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 person.
Disabled Property Tax Assistance
Persons who are blind, disabled, or at least 62 years old, and meet a certain minimum annual income may qualify to participate in the State’s Franchise Tax Board’s Homeowner Assistance program.