Proposition 110 is a constitutional initiative passed by California voters that provides property tax relief for severely and permanently disabled claimants when they sell an existing home and buy or build another.
It allows the transfer of the base-year value of their existing home to a newly purchased or constructed home within select counties in the State of California.
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.
The initiative also provides relief for modifications that make a home more accessible for a severely disabled person.
What Documentation will be Required? You must provide proof of severe and permanent disability and file a claim with the Assessor who will then determine if you qualify.
Appropriate proof of disability is a certificate signed by a licensed physician or surgeon attesting to the claimant’s severe and permanent disability.
If you are filing a request for property tax exclusion for modifications made to improve accessibility, in addition to the claim and proof of disability, a statement must be provided that identifies the construction installation, or modification that was necessary to make the structure more accessible.
Other counties in California have passed proposition 110 ordinances also qualified.
A single veteran with assets of less than $5000 ($10,000 a couple) may apply for the Veterans’ Exemption of $4000 applied to the assessed property value.
Disabled Veterans’ Exemption, up to $150,000 of the assessed value of your home. The Veterans Administration must certify the veteran’s disability.