Disabled Accessibility Construction Exclusion From Assessment
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. All documents necessary to support the exclusion must be filed by the property owner with the Assessor not later than six months after the completion of the project.
