5334 Property Essential to Employment

Property which is essential to employment or self-employment of the individual is exempt. This would include property such as farm land or business property where the person is still actively involved as a manager. Income from such property would usually be considered as earned income.

If the property is not in current use, it may be exempted under this provision as long as the individual expects to resume its use within one year of the date of last use. This period can be extended an additional year if the individual has a disabling condition which prevents him or her from resuming the activity within the first year. Documentation is required. If the individual does not expect to resume use of the property, it shall be counted in full.