WHAT IS PROPOSITION 110?

Proposition 110 is a constitutional initiative passed by California voters. It provides property tax relief for severely and permanently disabled persons by allowing the transfer of the base-year value of their existing home to a newly purchased or constructed home within the State of California. It also provides property tax relief by excluding from reassessment the construction, installation or modification completed in order to make a home more accessible to a severely disabled person, whether the base-year value is transferred or not. The construction of an entirely new addition, such as a bedroom or bath, which duplicates existing facilities in the original or replacement dwelling that are not available to the disabled person because of his or her disability, may also be excluded from reassessment.

WHY WAS IT ENACTED?

It enables severely and permanently disabled persons to move to a replacement home or modify their original home to satisfy disability related requirements and/or alleviate the financial burdens caused by the disability.

HOW DOES THE PROPOSITION WORK?

When a severely and permanently disabled person purchases or constructs a new residence it is not reassessed. The factored base-year value of the original residence is transferred to the replacement residence. If construction, installation or modification is done to specifically satisfy disability related requirements, the construction is not assessed.

WHO QUALIFIES?

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.

WHEN IS THIS PROPOSITION EFFECTIVE?

The replacement residence must have been purchased or the construction of additional improvements completed on or after June 6, 1990.

WHERE ARE CLAIM FORMS AVAILABLE?

Claims forms are available at the Assessor's Public Service Counter, in Room 225 of the Kenneth Hahn Hall of Administration and at Regional Offices.