Types of Modifications

AccessAble Home Program (Home Modification Tax Credit)

Modifications must make the home more accessible for a person with a physical disability or a physical hardship who lives or will live at the residence to qualify. Some examples are changes to flooring to mitigate tripping hazards, installation of grab bars, installation of access ramps, and widening of doorways. A therapeutic swimming pool, for example, would not qualify. A contractor or homeowner may perform work in addition to the work that makes the home more accessible, but that additional work will not qualify for the credit.

Types of modifications eligible for the tax credit include, but are not limited to the following activities:

  • Changes to flooring to mitigate tripping hazards;
  • Moving control items such as light switches to within reach ranges;
  • Adjustments to exterior site walking surfaces including any necessary grading;
  • Creation of an accessible parking space;
  • Widening of existing doorways for ease of access;
  • Installation of: 
    • access ramps;
    • accessible door hardware;
    • adjustment of storage shelving and closet rods to within reach ranges;
    • bathroom mirrors or medicine cabinets within lines of sight or reach ranges;
    • grab bars at plumbing fixtures;
    • roll-in showers;
    • transfer seats in showers;
    • tub seats;
    • height adjustment of work counters in kitchens;
    • front-controlled cooking appliances;
    • alarm devices or doorbells for the hearing or visually impaired;
    • lifts; and or
  • Other modifications reasonably necessary to make the residence accessible to an individual with a disability or physical hardship who resides or will reside in the residence.