About the Design for Life (DFL) Property Tax Incentive Program
The Design for Life (DFL) Property Tax Incentive Program provides 3 tiers of property tax incentives to make homes more universally accessible:
1. Accessible Feature tax incentives are for certain features that are permanently installed to improve access to or within an owner’s principal residence (not limited to single-family homes).
2. Level I (VISITable) tax incentives are available for permanent installations to any new or existing single-family homes, townhomes and duplexes that meet Level I accessibility threshold.
3. Level II (LIVEable) tax incentives are available for permanent installations to any new or existing single-family homes, townhomes and duplexes that meet Level II accessibility threshold.
For new home construction a school impact tax credit may be available for projects meeting Level I and Level II Accessibility standards.
Whether you are a first time homebuyer, young family, active adult, or person living with a temporary or permanent impairment, these additional design elements will enhance your home — and at the same time, meet your needs and your visitors’ needs throughout your life.
The Design for Life Accessibility Standards for Level I (VISITable) and Level II (LIVEable) incorporate design elements such as a no-step entrance, which make it easier and safer to accommodate a person living with a temporary or permanent impairment, accommodate friends or relatives who have mobility limitations or even bring in a baby stroller or move in large furniture. Ultimately, homes that incorporate these features will help people age in place more comfortably, conveniently and cost effectively.
DESIGN FOR LIFE PROPERTY TAX CREDIT PROGRAM AT A GLANCE (PDF) Application Process Apply Online ePlans
Bill 5-13 Property Tax Credit
Executive Regulation 3-14 Design for Life Tax Incentives (PDF)
Design for Life Technical Guidelines (PDF)