{"id":2423,"date":"2022-04-27T13:43:45","date_gmt":"2022-04-27T13:43:45","guid":{"rendered":"https:\/\/crowdsourcelawyers.com\/california-statutes\/?page_id=2423"},"modified":"2022-05-20T23:45:42","modified_gmt":"2022-05-20T23:45:42","slug":"revenue-and-taxation-code-rtc-74-6","status":"publish","type":"page","link":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-74-6\/","title":{"rendered":"Revenue and Taxation Code &#8211; RTC 74.6"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l2hmm2bj-f4f8b468d7a7f71cf3c4643c69b2becd\">\n#top .av-special-heading.av-l2hmm2bj-f4f8b468d7a7f71cf3c4643c69b2becd{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-l2hmm2bj-f4f8b468d7a7f71cf3c4643c69b2becd .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-l2hmm2bj-f4f8b468d7a7f71cf3c4643c69b2becd .av-subheading{\nfont-size:22px;\n}\n<\/style>\n<div  class='av-special-heading av-l2hmm2bj-f4f8b468d7a7f71cf3c4643c69b2becd av-special-heading-h1 blockquote modern-quote  avia-builder-el-0  el_before_av_hr  avia-builder-el-first '><div class='av-subheading av-subheading_above'><p>California<\/p>\n<\/div><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Revenue and Taxation Code &#8211; RTC \u00a7 74.6<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-1  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-av_textblock-e878f05c31dff72941bf1e49a00d9ff5 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><a href=\"https:\/\/crowdsourcelawyers.com\/\">CrowdSourceLawyers.com<\/a><\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad\">\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av_searchform_wrapper{\nborder-color:#edae44;\nbackground-color:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad #s.av-input-field{\ncolor:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av-input-field-icon.av-search-icon{\ncolor:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av-input-field-icon.av-search-icon.avia-svg-icon svg:first-child{\nfill:#edae44;\nstroke:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad #searchsubmit{\nbackground-color:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av_searchsubmit_wrapper{\nbackground-color:#edae44;\n}\n<\/style>\n<div  class='avia_search_element av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad  avia-builder-el-3  el_after_av_textblock  el_before_av_hr '><search><form action='https:\/\/crowdsourcelawyers.com\/california-statutes\/' id='searchform_element' method='get' class='' data-element_id='av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad' ><div class='av_searchform_wrapper'><input type='search' value='' id='s' name='s' placeholder='Search CA statutes' aria-label='Search CA statutes' class='av-input-field ' required \/><div class='av_searchsubmit_wrapper '><input type='submit' value='Find' id='searchsubmit' class='button ' title='View results on search page' aria-label='View results on search page' \/><\/div><input type='hidden' name='numberposts' value='10' \/><input type='hidden' name='results_hide_fields' value='' \/><\/div><\/form><\/search><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-4  el_after_avia_sc_search  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-l2hmnxfz-be3289926203da0498152a7e6bc0fcda '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><div class=\"row\">\n<div class=\"subsection\"><\/div>\n<div class=\"subsection\">\n<div class=\"subsection\">\n<p>(a)\u2002For purposes of paragraph\u00a0<span class=\"added-material\">(4)<\/span>\u00a0of\u00a0<span class=\"cite\">subdivision (c) of Section 2 of Article XIII A of the California Constitution\u00a0<\/span>, \u201cnewly constructed\u201d and \u201cnew construction\u201d does not include the construction, installation, removal, or modification of any portion or structural component of an existing building or structure to the extent that it is done for the purpose of making the building or structure more accessible to, or more usable by, a disabled person.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(b)\u2002For the purposes of this section, \u201c<span class=\"wordphrase\">disabled person<\/span>\u201d means a person who suffers from a physical impairment that substantially limits one or more of that person&#8217;s major life activities.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(c)\u2002The exclusion provided for in subdivision (a) shall apply to all buildings or structures except for those buildings or structures that qualify for the exclusion provided for in\u00a0<span class=\"cite\">subdivision (a) of Section 74.3\u00a0<\/span>.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(d)\u2002The exclusion provided for in this section does not apply to the construction of an entirely new building or structure, or to the construction of an entirely new addition to an existing building or structure.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(e)\u2002For purposes of the exclusion provided for in subdivision (a), the property owner, primary contractor, civil engineer, or architect shall submit to the assessor a statement that shall identify those specific portions of the project that constitute construction, installation, removal, or modification improvements to the building or structure to make the building or structure more accessible to, or usable by, a disabled person.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(f)\u2002For the purposes of the exclusion provided for in subdivision (a), the construction, improvement, modification, or alteration of an existing building or structure may include, but is not limited to, access ramps, widening of doorways and hallways, barrier removal, access modifications to restroom facilities, elevators, and any other accessibility modification of a building or structure that would cause it to meet or exceed the accessibility standards of the 1990 Americans with Disabilities Act (<span class=\"cite\">\u00a0Public Law 101-336\u00a0<\/span>)\u2009\u00a0<span class=\"footnote-reference\">\u20091<\/span>\u00a0and the most recent edition to the California Building Standards Code that is in effect on the date of the application for a building permit.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(g)\u2002In order to receive the exclusion provided for in this section, the property owner shall notify the assessor prior to, or within 30 days of, completion of any project covered by this section that he or she intends to claim the exclusion for making improvements of the type specified in subdivision (a). \u2002The State Board of Equalization shall prescribe the manner and form for claiming the exclusion. \u2002All documents necessary to support the exclusion shall be filed by the property owner with the assessor not later than six months after the completion of the project.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(h)\u2002This section applies to any construction, installation, removal, or modification completed on or after June 7, 1994.<\/p>\n<\/div>\n<p><br class=\"avia-permanent-lb\" \/><br class=\"avia-permanent-lb\" \/><\/p>\n<\/div>\n<\/div>\n<hr \/>\n<p><a href=\"https:\/\/crowdsourcelawyers.com\/\">CrowdSourceLawyers.com<\/a><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":9,"featured_media":0,"parent":2019,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2423","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized 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