California Statutes

§ 74.6. — 74.6. (Amended by Stats. 2011, Ch. 351, Sec. 6.)

California § 74.6.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 0.5.PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION
Ch. 3.CHAPTER 3. New Construction

This text of California § 74.6. (74.6. (Amended by Stats. 2011, Ch. 351, Sec. 6.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 74.6. (2026).

Text

(a)For purposes of paragraph (4) of subdivision (c) of Section 2 of Article XIII A of the California Constitution, “newly constructed” and “new construction” 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.
(b)For the purposes of this section, “disabled person” means a person who suffers from a physical impairment that substantially limits one or more of that person’s major life activities.
(c)The exclusion provided for in subdivision (a) shall apply to all buildings or structures except for those buildings or structures that qualify for the exclusio

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Legislative History

Amended by Stats. 2011, Ch. 351, Sec. 6. (SB 947) Effective January 1, 2012. Note: ACA 8 was adopted as Prop. 177 on June 7, 1994.

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