PROPERTY TAX EXEMPTION FOR SEVERELY DISABLED PERSONS. LEGISLATIVE CONSTITUTIONAL AMENDMENT. Measure would permit Legislature to allow severely disabled homeowners to transfer base year values of former primary residences to replacement dwellings, purchased or newly constructed on or after the effective date of this measure. This measure would also exclude from the definition of "newly constructed" the construction, installation, or modification of any portion or structural component of a single or multiple family dwelling eligible for the homeowner's exemption if such construction, installation or modification is for the purpose of making the dwelling more accessible to severely disabled persons. Summary of Legislative Analyst's estimate of net state and local government fiscal impact: Measure would have no direct state or local fiscal effect because it merely authorizes the Legislature to implement its provisions. If implemented by Legislature, reductions in annual property tax collections from the reappraisal of replacement homes beginning in 1990-91, would result in property tax revenue loss of probably $1 million to $2 million per year. However, exclusions of structural improvements for use by disabled persons from reappraisal would not reduce revenues by a significant amount. Cities, counties and special districts would bear approximately two-thirds of the revenue loss, with the remainder affecting school districts and community college districts. However, existing law requires the state to replace lost education revenues if they caused the amount of funding per student to fall below existing levels, as adjusted for inflation.
Legislative Vote Results
Final Vote Cast by the Legislature on SCA 37 (Proposition 110) Assembly -- Ayes, 72; Noes, 0 -- Senate -- Ayes, 38; Noes, 0
Popular Vote Results
Y: 3931937; A: 80.17; N: 972850; B: 19.83
Senate Constitutional Amendment
Bill Lockyer, State Senator, 10th District; Ruben Ayala, State Senator, 34th District
Property Tax Exemption For Severely Disabled Persons. California Proposition 110 (1990).