The possibilities of the Ambient Assisted Living (AAL)/Enhanced Living Environments (ELE) concept in the environment of a smart home were investigated to improve accessibility and improve the quality of life of a person with disabilities. This paper focuses on the concept of predictive information for a person with disabilities in a smart home environment concept where artificial intelligence (AI) and machine learning (ML) systems use data on the user’s preferences, habits, and possible incident situations. A conceptual mathematical model is proposed, the purpose of which is to provide predictive user information from defined data sets. This paper defines the taxonomy of communication technologies, devices, and sensors in the environment of the user’s smart home and shows the interaction of all elements in the environment of the smart home. Through the integration of assistive technologies, it is possible to adapt the home to users with diverse types of disabilities and needs. The smart home environment with diverse types of sensors whose data are part of sets defined by a mathematical model is also evaluated. The significance of establishing data sets as a foundation for future research, the development of ML models, and the utilization of AI is highlighted in this paper.