BOE-63-A (BACK) REV. 4 (05-18)
GENERAL INFORMATION
Section 74.6 of the California Revenue and Taxation Code excludes from assessment the construction,
installation,removalormodicationofanyportionorstructuralcomponentofanexisting building or structure to
the extent that is done for the purpose of making the building or structure more accessible to, or more usable by,
adisabledperson.Thisexclusionappliestoanyconstruction,installation,removal,ormodicationcompleted
on or after June 7, 1994.
In order to receive the exclusion, the property owner shall notify the Assessor prior to, or within 30 days of, the
completionoftheprojectthatheorsheintendstoclaimtheexclusionforimprovementsmakingthebuildingor
structure more accessible to, or usable by, a disabled person. All documents necessary to support the exclusion
shallbeledbythepropertyownerwiththeAssessornotlaterthans ix months after the completion o f t he
project.
Forpurposesofsection74.6:
Disabled person means a person who suffers from a physical impairment that substantially limits one or more of
thatperson’smajorlifeactivities.
This exclusion shall apply to existing buildings or structures except for those buildings or structures that qualify
for the exclusion provided for in subdivision (a) of section 74.3.
Theconstruction,improvement,modication,oralterationofanexistingbuildingorstructuremayinclude,but
isnotlimitedto,accessramps,wideningofdoorwaysandhallways,barrierremoval,accessmodicationsto
restroomfacilities,elevators,andanyotheraccessibilitymodicationofabuildingorstructurethatwouldcause
it to meet or exceed the accessibility standards of the 1990 Americans with Disabilities Act (Public Law 101-336)
and the most recent edition to the California Building Standards Code that is in effect on the date of the application
for a building permit.
The exclusion provided for in this section does not apply to the construction of an entirely new building or
structure, or to the construction of an entirely new addition to an existing building or structure.
The property owner, primary contractor, civil engineer, or architect shall submit to the Assessor a statement that
shallidentifythosespecicportionsoftheprojectthatconstituteconstruction,installation,removal,ormodication
improvements to the building or structure to make the building or structure more accessible to, or usable by, a
disabled person.