Modifications made in order to make an existing structure or commercial property more accessible to disabled persons are also excluded from reassessment if certain conditions are met. An owner must notify the Assessor prior to, or within 30 days of, the completion of any project for making improvements of this nature and state that he or she intends to claim this exclusion.
Previously installed disabled-access accommodations are NOT excluded from reassessment when property changes ownership. (R&T 74.6)
For information on base year value transfers available to severely and permanently disabled persons, visit our Disabled Persons page.