Proposition 110 provides property tax relief for severely and permanently disabled claimants when they sell an existing home and buy or build another. In addition, the initiative provides relief for modifications that make a home more accessible for a severely disabled person.
If you or your spouse that lives with you are severely and permanently disabled2, you can buy a home of equal or lesser value than your existing home and transfer the trended base year value of your existing home to your new property. Also, you can modify your current home as long as the modifications directly satisfy disability requirements.
The transfer of a trended base value from one property to another is a one-time benefit only. You must buy or newly construct a replacement property within two years of the sale of the original property. Both the original property and the replacement property must be your principal place of residence, and you must file your claim within three years to receive retroactive relief following the purchase or completion of new construction of your replacement property. Once you have filed and received this tax relief, neither you nor your spouse who resides with you will qualify to receive this benefit again.
If a person has been granted a Proposition 60/90 benefit and subsequently becomes severely and permanently disabled, he/she may also qualify for a Proposition 110 benefit.
How Do I Apply?
To receive Proposition 110 Tax relief, you must file an application with the county assessor where the replacement property is located. If you are filing for the base year value transfer, the claim form is BOE-62, The Disabled Persons Claim for Transfer of Base-Year Value to Replacement Dwelling (PDF).
If you are filing for the new construction exclusion on a home that is eligible for the homeowners’ exemption, the claim form is Disabled Persons Claim for Exclusion of New Construction (PDF). If you are filing for the new construction exclusion on a structure that is not eligible for the homeowners’ exemption, the form is Claim for Disabled Accessibility Construction Exclusion from Assessment (PDF).
The disabled person, spouse or legal guardian must submit a Certificate of Disability (PDF) with the claim.
1 For expanded definitions of Proposition 110, see Revenue and Taxation (R&T) Code Sections 69.5 and 74.3.
2 The Revenue and Taxation Code defines “a severely and permanently disabled person” as any person who has a physical disability or impairment which results in a functional limitation as to employment, or substantially limits one or more major life activities of that person, and which has been diagnosed as permanently affecting the person’s ability to function.
- Claim for Disabled Accessibility Construction Exclusion from Assessment (BOE-63-A) (PDF): Provides a property owner (Not eligible for the Homeowners' Exemption) an assessment exclusion for construction work completed to make an existing building more accessible or usable to a disabled person.
- Disabled Persons Claim for Exclusion of New Construction (BOE-63) (PDF): Provides an owner-occupied property an assessment exclusion for construction work completed for making an existing home more accessible to a disabled person.
- Disabled Persons Claim for Transfer of Base Year Value to Replacement Dwelling (Intra-County and Inter-County, When Applicable) (BOE-62) (PDF): Allows value to be moved from one home to another for owners who are deemed severely and permanently disabled. Note: Placer County does not accept inter-county transfers.
- Certificate of Disability (BOE-62-A) (PDF) needs to be completed by the claimant’s physician and submitted with the above BOE-62 form.