Two exceptions  are allowed: (1) in the case of an emergency as determined by the chief  election officer of the state, and (2) when the chief election officer of the  state determines that all potential polling places have been surveyed and no  such accessible place is available, nor is the political subdivision able to  make one temporarily accessible in the area involved. State Provisions for Addressing Accessibility of Polling Places Vary Widely

All states have laws and other provisions concerning voting access for  people with disabilities, including their access to polling places, but the  extent and manner in which these provisions promote accessibility vary  from state to state. Although curbside voting is not available at a  number of polling places with potential impediments, as noted earlier, all  states have provisions for absentee voting, and many states provide for  other alternative voting methods or accommodations that may facilitate  voting by people with disabilities on or before Election Day. For voters experiencing difficulties using these various voting methods, we  found that one or more accommodations may be provided. Election officials also told  us that the cost of acquiring voting equipment that is more accessible is  another major challenge.
What GAO Found

Federal law requires that disabled persons have access to polling places on election day. State political subdivisions must ensure that polling places used in federal elections are accessible. Exceptions are allowed if all potential polling places have been surveyed, no accessible place is available, and the political subdivision cannot make one temporarily accessible. In these cases, disabled voters must either be reassigned to an accessible polling place or provided another means for voting on election day. All states have provisions that address voting by people with disabilities, but these provisions vary greatly. All states provide for one or more alternative voting methods or accommodations that may facilitate voting by people with disabilities. States and localities have made several efforts to improve voting accessibility for the disabled, such as modifying poling places, acquiring new voting equipment, and expanding voting options. Nevertheless, state and county election officials GAO surveyed cited various challenges to improving access.