The claimant listed below has applied to transfer his or her property tax base to a replacement property as provided by section 69.5 of the Revenue and Taxation Code. In order to qualify for this oneā€‘time tax benefit, a licensed physician or surgeon of appropriate specialty must certify the disability of the claimant, or claimant’s spouse, is both severe and permanent. The definition for a severely and permanently disabled person is, “. . . any person who has a physical disability or impairment, whether from birth or reason of accident or disease, including, but not limited to, any disability or impairment which affects sight, speech, hearing or use of any limbs and 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.” (Revenue and Taxation Code section 74.3)

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