Laws, Regulations & Annotations

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610.0000 NEWLY CONSTRUCTED PROPERTY

Annotation 610.0024.005

610.0024.005 Disabled Resident Access Exclusion. The American with Disabilities Act and the California Building Code provide specific formulas and guidelines for handicapped accessibility. Each room added and its function should be analyzed in light of the relevant accessibility guidelines and the requirements of the disabled residents of the home. If the added square footage exceeds these specifications and guidelines, it would be reasonable to determine that only portions of the rooms added qualify for the exclusion. Except to the extent that the exclusion in Revenue and Taxation Code section 74.3 applies, the newly constructed portions of a residence should be reassessed. C 12/3/2009.