Imperial County Assessor's Office

940 W. Main Street Suite 115

El Centro CA 92243

Main Ph:(442) 265-1300

Email: assessor@co.imperial.ca.us

Severely and Permanently Disabled Exclusion

Proposition 62,63 and 63-A

Propositions 62, 62 and 63-A 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.

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.

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 assess

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.

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

If you want to apply for this exemption please select the following forms:

Disabled Persons Claim for Transfer of Base Year Value to Replacement Dwelling    (BOE-62)

Disabled Persons Claim for Exclusion of New Construction (BOE-63)

Disabled Accessibility Construction Exclusion from Assessment (BOE-63-A)

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Totally Disabled Veterans:

An Exemption of up to $100,000 or a low-income $150,000 exemption depending on your household income $44,000 (amounts adjusted annually for inflation) available to a disabled veteran who, because of an injury incurred in military service. The disabled veteran’s exemption is available to property, which constitutes the primary residence of a veteran, or the primary residence of the unmarried surviving spouse of veteran, who, because of injury or disease incurred in military service, is blind in both eyes, has lost the use of two or more limbs, or is totally disabled. Once granted, the $100,000 basic exemption remains in effect until terminated. ANNUAL FILING IS REQUIRED FOR ANY YEAR IN WHICH the increased exemption $150,000 is claimed.

If the claim is not returned by February 15 may result in the removal of the exemption or a late exemption if filed after February 15.

Totally Disabled:

Means that the United States Veterans Administration or the military service from which discharged has rated the disability at 100% or has rated the disability compensation at 100% by reason of being unable to secure or follow a substantially gainful occupation.

NOTE: A property owner may NOT have both a Homeowner's and a Veteran's exemption on the same property. Applications and additional information may be obtained at the Assessor's Office.

If you need more information, you can contact the Assessor's office by calling (442) 265-1300 or visit our office at 940 W. Main St., Suite 115, El Centro, CA 92243. Our office hours are 8:00 A.M. to 5:00 P.M. Monday through Friday.

Your local Imperial County Department of Veterans’ Affairs (DVA) is located at 2695 South 4th Street, El Centro, CA 92243. You can contact them at (442) 265-3203.

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