Builders Exemption

Five or more single-family residences

Builders of five or more single-family residences in a subdivision may automatically be excluded from a supplemental assessment on new construction if they meet certain criteria.

A builder will be automatically excluded from a supplement assessment if the property they are building will be offered for sale, and:

  • It is subdivided into five or more parcels;
  • A map describing the parcels has been recorded, and;
  • The zoning regulations or building permits for the parcels require that single-family residences will be constructed on them.

The builder must notify the Assessor within 45 days if any of the following occur:

  • The property changes ownership pursuant to an unrecorded contract of sale.
  • The property is leased or rented.
  • The property is owner occupied, except as model homes or other use as incidental.

Four or Fewer Single-Family Residences

Builders of four or fewer single-family residences may be excluded from a supplemental assessment on new construction that is built for sale by completing the Claim for New Construction Exclusion From Supplemental Assessment Form.

The builder must file a claim for exclusion within 30 days of starting construction. The form is available on our website and should be completed and returned as soon as possible, but within 30 days of the commencement of construction.

If the builder does not file the form within 30 days of starting construction, a supplemental assessment for the value of the new construction is assessed to the builder upon completion of construction.

If the exclusion is granted, a supplemental assessment is not created until the property is sold.

The builder is must notify the Assessor within 45 days if any of the following occur:

  • The property changes ownership pursuant to an unrecorded contract of sale.
  • The property is leased or rented.
  • The property is owner occupied, except as model homes or other use as incidental.

Frequently Asked Questions

Does the exclusion mean that I will not receive any tax bills on the properties covered by the exclusion?

No, the Builder’s Exclusion only applies to the supplemental assessment(s) for new construction. It does not apply to the property’s annual property tax, inclusive of any in-progress assessments.

What is considered the start of construction?

Any physical activities on the property that result in visible changes such as clearing and grading land, excavation, layout of foundations, installation of temporary structures, and demolition of existing structures or fixtures.

Do I need to contact the Assessor’s Office after my construction is completed?

Builders only need to notify our office within 45 days of the earliest date that any of the following occur:

  • The property changes ownership pursuant to an unrecorded contract of sale.
  • The property is leased or rented.
  • The property is owner occupied, except as model homes or other use as incidental.