1. An increase must not be made to the assessed valuation of a residence occupied by a person with a disability for improvements made to an existing building for the purpose of removing barriers to the movement, safety and comfort of a person with a disability. A person who claims the benefit of this section shall file with the county assessor an affidavit setting forth the nature of the improvement and the date or dates of making it.
2. For the purposes of this section, improvements for the removal of barriers include, but are not limited to:
(a) Permanent ramps leading to entrances to the premises and between levels of the residence.
(b) Elevators installed in stairwells for the use of a person with a disability.
(c) Handrails installed in and about the residence, indoors and outdoors.
(d) Enlarged bathrooms and kitchens, and any special equipment installed in them for the benefit of a person with a disability.
(e) Other reasonable accommodations made for the comfort, convenience and safety of a person with a disability.
(Added to NRS by 1977, 385; A 1993, 47)