Builder's Exclusion

Builders of Five or More Single-Family Residences in a Subdivision

Builders will be automatically excluded from a supplement assessment on new construction 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.

Look at the law to find out if you automatically qualify and if there are other conditions that might apply.  For information search Revenue & Taxation Code 75.12. (1) Section B) (effective Jan. 1, 2006)

Exclusion for Builders of Four or Fewer Single-Family Residences

Builders of four or fewer single-family residences may be exempted from a supplemental assessment on new construction that is built for sale.

The builder must file a claim for exclusion within 30 days of starting construction. The form is available at the Assessor's Office and should be completed and returned.

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.

Complete a Claim for New Construction Exclusion From Supplemental Assessment Form