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Permanently Disabled Exclusion

Permanently Disabled Exclusion

If you are permanently disabled, you have a one-time opportunity to sell your existing principal residence and purchase a replacement principal residence of equal or lesser value, and transfer the taxable value from your original to your replacement home, subject to certain conditions. Both residences must be in Plumas County, and a claim must be filed timely. It is also possible to exclude from reappraisal changes to an existing home for the purpose of making it more accessible to a severely and permanently disabled resident.

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