Builders' exclusion

If you plan to build four or fewer single-family homes to sell, you may be exempt from a supplemental assessment during construction.

To qualify:

• You must file a Builders' Exclusion form within 30 days of starting construction.
• The form is available at the Marin County Assessor’s Office.
• Return the completed form to the Assessor’s Office.

If you don’t file on time, you may receive a supplemental assessment for the value of the new construction once it’s complete.

If your exclusion is approved, the supplemental assessment won’t happen until the property is sold.

Note: effective Jan. 1, 2006 (Revenue & Taxation Code 75.12, (1) Section B):

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.

For more information, please visit the California State Board of Equalization page. 

For help or more information, contact us at 415-473-7215 (CA Relay 711).