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Build, Remodel & Repair
Are you considering or in the process of building, remodeling, or performing repair work and wondering if you will be reassessed?
Have you received a Construction in Progress Questionnaire? Provided below is a link where you can upload photos and/or files of your construction in progress.
Your assessment may be adjusted when there is construction activity on your property. The impact on your assessment will vary depending on the work that is being performed.
If the new construction is being done as maintenance and is considered a repair/replacement of an existing improvement using “like for like” materials, there may be no reassessment required.
If the new construction is only partially completed on the lien date (January 1), the Assessor is required to estimate the fair market value of the new construction in its state of completion on that date. This continues each successive lien date until the new construction is completed.
Upon completion, the portion of the property which is newly constructed is reappraised at its fair market value and a new base year value is established. Reassessment will only be based on the new construction and not the pre-existing improvements.
| “The Assessor shall determine the new base year value for the portion
of any taxable real property which has been newly constructed.”
- Section 71, CA Revenue and Taxation Code.
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| Typical Projects That Qualify As Assessable New Construction Examples:
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Typical Projects That Do Not Qualify As Assessable New Construction Repair/Replacement of:
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New Construction Cost Statements
Cost statements are mailed to property owners requesting information regarding all residential and commercial new construction projects in order to obtain detailed information in an efficient and cost effective manner. Please locate the form below that corresponds to your project if you did not receive a cost statement.
Residential
- Additions, Alterations, and Remodels (PDF): Owner’s statement of construction costs and project details for residential additions, alterations, remodels, garage conversions and demolitions.
- Patio Covers and Miscellaneous Improvements (PDF): Owner’s statement of construction costs and project details for patio covers, patios, decks, carports, fences, retaining walls, fireplaces, fire pits, outdoor kitchens, enclosed porches and sunrooms.
- Pools, Spas, and Site Improvements (PDF): Owner’s statement of construction costs and project details for residential pools, spas and related site improvements.
- Detached Garages, Agricultural Buildings, and Miscellaneous Structures (PDF): Owner’s statement of construction costs and project details for detached garages, agricultural buildings, shops, sheds, barns, riding arenas and other related improvements.
- Wells (PDF): Owner’s statement of construction costs and project details for new and replacement wells.
- Total Cost Statement-Residential (PDF): Owner’s statement of construction costs and project details for new single-family residences.
- Manufactured Homes (PDF): Owner’s statement of construction costs and project details for newly purchased or relocated manufactured homes.
Commercial
- Total Cost Statement Commercial (PDF): Owner’s statement of construction costs and project details for new commercial structures, additions, alterations or repairs completed on existing structures, or for demolition work completed.
- Commercial Tenant Improvements (PDF): Owner’s statement of construction costs and project details for commercial tenant improvements including finishing or remodeling a structure’s interior, storefront, fixture or building system.
- Wells (PDF): Owner’s statement of construction costs and project details for new and replacement wells.
State Board Of Equalization Resources
- State Board of Equalization New Construction FAQs
- State Board of Equalization Newly Constructed Property Assessment Handbook (PDF)