Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 610.0024

610.0024 Disabled Residents Exclusion. The construction, installation, or modification of any portion or structural component of an existing single-family or multiple-family dwelling which is eligible for the homeowners' exemption, for the purpose of making the dwelling more accessible to a severely and permanently disabled person who is a permanent resident of the dwelling, is excluded from the term "newly constructed." The exclusion applies to the construction of completely new additions as well as to modifications of existing fixtures, facilities, or items in the home. LTA 1/21/1993 (No. 93/05).