California Revenue and Taxation Code §74.6 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 usable by a disabled person. This exclusion applies to any construction, installation, removal or modification completed on or after June 7, 1994.
In order to receive the exclusion, the property owner must 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. The property owner must file all documents necessary to support the exclusion with the Assessor no later than six months after the completion of the project.
Please click below to download the form:
Tulare County Assessor
221 S. Mooney Blvd, Rm 102E
Visalia, CA 93291
(559) 636-5100