SERVICE
Apply for tax savings on improvements for disabled persons
Your property tax will not increase from making your home more accessible. And, you may qualify for tax assistance if you are disabled.
What to do
Apply for the reassessment exclusion
To claim the exclusion from reassessment, the claimant must submit the following declarations in the claim form:
- Description identifying the construction, installation, or modification that was in fact necessary to make the structure more accessible to the disabled person.
- A statement signed by a licensed physician or surgeon of appropriate specialty which declares that the person is severely and permanently disabled as defined in Revenue and Taxation Code section 74.3(b). The statement must identify specific disability-related requirements necessitating accessibility improvements or features.
General information
You can save from increases in property taxation when you make improvements that make your home more accessible to a severely and permanently disabled person who is a permanent resident of the home. The exclusion applies to those improvements or features that specifically adapt a home for accessibility by a severely disabled person.
To qualify:
- The disabled person must be a permanent resident of the dwelling. The person does not need to be the owner.
- The property owner must occupy the dwelling and therefore be eligible for the homeowners' exemption.
Supporting information
Disabled Property Tax Assistance & Deferral
The State Controller’s Property Tax Postponement Program allows homeowners who are seniors, are blind, or have a disability to defer current-year property taxes on their principal residence if they meet certain criteria, including at least 40 percent equity in the home and an annual household income of $53,574 or less (among other requirements). The deferment of property taxes is secured by a lien against the property which must eventually be repaid.
Please refer to the State Controller's Frequently Asked Questions for further information regarding the program, or call toll free, 1-800-952-5661.
Get help
Address
City Hall, Room 190
1 Dr. Carlton B. Goodlett Place
San Franciso, CA 94102
Phone
Partner agencies
What to do
Apply for the reassessment exclusion
To claim the exclusion from reassessment, the claimant must submit the following declarations in the claim form:
- Description identifying the construction, installation, or modification that was in fact necessary to make the structure more accessible to the disabled person.
- A statement signed by a licensed physician or surgeon of appropriate specialty which declares that the person is severely and permanently disabled as defined in Revenue and Taxation Code section 74.3(b). The statement must identify specific disability-related requirements necessitating accessibility improvements or features.
General information
You can save from increases in property taxation when you make improvements that make your home more accessible to a severely and permanently disabled person who is a permanent resident of the home. The exclusion applies to those improvements or features that specifically adapt a home for accessibility by a severely disabled person.
To qualify:
- The disabled person must be a permanent resident of the dwelling. The person does not need to be the owner.
- The property owner must occupy the dwelling and therefore be eligible for the homeowners' exemption.
Supporting information
Disabled Property Tax Assistance & Deferral
The State Controller’s Property Tax Postponement Program allows homeowners who are seniors, are blind, or have a disability to defer current-year property taxes on their principal residence if they meet certain criteria, including at least 40 percent equity in the home and an annual household income of $53,574 or less (among other requirements). The deferment of property taxes is secured by a lien against the property which must eventually be repaid.
Please refer to the State Controller's Frequently Asked Questions for further information regarding the program, or call toll free, 1-800-952-5661.
Get help
Address
City Hall, Room 190
1 Dr. Carlton B. Goodlett Place
San Franciso, CA 94102