Do you live in rental housing and find you are in needed of architectural modifications to accommodate a disability?  Do you think because you live in rental housing you can not make any architectural changes? …or has your landlord denied your request to make changes to your rental unit?

In 1988, Congress expanded Title VIII of the Civil Rights Act of 1968 (which prohibits housing discrimination on the basis of race, color, religion, sex or national origin) to include protections for people with disabilities.  This amendment is called the Fair Housing Amendments Act, and the intent of this law is to:

  • end segregation of the housing available to people with disabilities,
  • give people with disabilities the right to choose where they wish to live; and
  • require reasonable accommodation to their needs in securing and enjoying appropriate housing.

This means a landlord can not prevent a tenant from making reasonable accommodations in rules, policies, and services to allow people with disabilities equal opportunity to occupy and enjoy full use of their housing unit.  For example:

  • A building with a no pets policy must allow a tenant with a visual impairment to keep a service dog; or
  • An apartment complex that offers tenants ample, unassigned parking must honor a request from a tenant with a mobility-impairment for a reserved space near their apartment if necessary to assure that they can have access to their apartment.

A landlord can not refuse a tenant permission to make reasonable access modifications to their unit if such modifications are necessary to allow full use of the housing unit.

The cost of modifications would be at the tenant’s expense, and the landlord can require that the modifications be completed in a professional manner that complies with applicable building codes.   

A landlord may also require that the tenant agree to restore the unit to the condition that existed before the modification at such time the rental agreement is terminated…with reasonable wear and tear expected…but can not require the tenant to restore modifications that would be considered “unreasonable”.  For instance:

  • In order to install grab bars, walls need to be reinforced with blocking between studs so grab bars can be securely mounted. When tenancy ends, it would be reasonable to require that the tenant remove the grab bars; however, it would be unreasonable to require that the blocking be removed since the reinforced wall would not interfere with the next resident’s use and enjoyment of the housing unit, and could be used by a future resident.
  • In regards to the widening the doorway to the bathroom, it is not considered reasonable for the doorway to be “narrowed” at the end of tenancy because the wider doorway will not interfere with the next resident’s use of the bathroom.

Be aware that a landlord can require the tenant to set up an escrow fund to restore the unit back to its original condition or to finance any repairs which may need to take place.

Finally, costs incurred to implement accessibility modifications to a rental housing unit are considered an eligible medical deduction under “Medical and Dental Expenses” on your Federal Tax Return.  Only the amount of eligible medical and dental expenses that is more than 7.5 percent of your adjusted gross income is deductible.

IRS Publication 502 indicates that “amounts paid by a renter to buy and install special plumbing fixtures in a rented house for a person with a disability, mainly for medical reasons, are medical expenses”.  As written, it appears that qualifying expenses are limited to special plumbing fixtures, yet upon further discussion with the IRS, it is intended that any condition which applies to an owner occupied property, also applies to rental property.

Amounts you pay for operation and upkeep of a capital asset also qualify as medical expenses, as long as the main reason for them is medical care.  This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense.

For more information on eligible tax deductions, visit www.irs.gov or consult with your tax specialist.

Jane A. Hampton, CID, CAPS is the President and Founder of Accessibility Design, a Minneapolis, MN based home access design, consultation, and project management company (est.1992). As a Certified Interior Designer and Certified Aging in Place Specialist, Jane Hampton was one of the early pioneers in developing the specialty niche of home access and defining what it is today. She and her company have captured the essence of Universal Design, Aging in Place, and Home Access and have helped thousands enhance their lives by refining residential access and independent living. She is looked to as an expert in the field, as well as an educator on both a regional and national level.  

For more information regarding Jane Hampton and her company Accessibility Design, please visit www.AccessibilityDesign.com

See Related Disability Articles
For more tips on making your vacation retreat or retirement cabin accessible, read Lake Access: Getting From the Cabin to the Lake With a Mobility Impairment.

To learn more about financing your accessible home or remodels, see Financing an Accessible Home: How to Retrofit and Stay Within Your Budget.