Owner-Builders have the opportunity to exclude new construction from the supplemental assessment if they meet certain qualifications and follow the application rules.
Many taxpayers in the construction industry are unaware that under Section 75.12 of the Revenue and Taxation Code they can be legally exempted from payment of supplemental tax bills resulting from the completion of new construction, simply by requesting a "Builder's Exclusion."
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 Marin County Assessor's Office and should be completed and returned to that office.
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.
Exclusion for Builders of Five or More Single-Family Residences in a Subdivision
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.
Beginning Monday, June 15, 2020, the Assessor’s Office public counter will be available by appointment only. To slow the spread of COVID-19, we respectfully request that our customers continue to observe Marin’s Shelter in Place Order and use online and mail options as much as possible.
Assessor’s Office / Room 208 / Office Visit by Appointment Only — Appointments Available 9am to 3pm
- The Real Property division of the Assessor’s Office is available between the hours of 8am to 4pm for phone calls or e-mail correspondence, Call (415) 473-7215 with Assessment questions or email us.
- Please visit our electronic calendar to schedule your appointment with the Real or Personal Property divisions of the Assessor’s Office, or you may phone our offices to schedule your appointment.