Completed new construction may be excluded from supplemental assessment under certain circumstances. The property must be intended for sale and the builder must file the necessary Builder's Exclusion form (PDF) with the Assessor’s Office prior to, or within 30 days of, the start of construction. If the exclusion is approved, an appraisal is not made until the next lien date or until the property is sold, leased, or occupied. The property must be offered for sale. Properties that are rented, leased, or owner occupied do not qualify for the exclusion. For more information, or to obtain an application, please call the Assessor’s Office at 530-889-4300.
Builders are not required to file the claim form or notify the Assessor-Recorder’s Office if all of the following are met:
- The property is subdivided into five or more parcels.
- A map describing the parcels has been recorded.
- Only single residences will be constructed on the parcels.
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.