• Housing Construction

    Builder's Exclusion

Builder's Exclusion

Overview

The Builder's Exclusion allows certain types of new construction to be excluded from supplemental tax assessments. These parcels must be intended for resale, and not rented, leased, occupied or used for any purpose other than a model home. 

Eligibility

Effective January 1, 2006, properties meeting all of the conditions below are automatically excluded and their owners are not required to file a claim for this exclusion with the Assessor:

  1. The property is subdivided into five or more parcels in accordance with the Subdivision Map Act
  2. A map describing the parcels has been recorded
  3. Zoning regulations that are applicable to the parcels or building permits for the parcels require that, except for parcels dedicated for public use, single-family residences will be constructed on the parcels 

Filing a Claim

Owners of properties that do not meet the above criteria must apply for the Builder's Exclusion by filing a claim with the Assessor within 30 days of starting construction. For purposes of this filing, the start of construction is defined as site preparation for a subdivision or, in the case of a single lot development, laying of the structure's foundation.

Owner Responsibility

Once a property has been approved for exclusion, the owner is responsible for notifying the Assessor within 45 days if the property changes ownership, is rented or leased, or if it is occupied or used as anything other than a model home.

Failure to notify us of any of these events within 45 days of when they occur makes the owner liable for a penalty of the greater of $100 or 10 percent of the current tax bill for the property; the penalty cannot exceed $2,500 (see Section 482 of the California Revenue & Taxation Code).

Clerk-Recorder-Assessor

Deva Marie Proto

County Clerk-Recorder-Assessor-Registrar of Voters

Office Hours

Monday – Tuesday
9:00 AM – 1:00 PM
Wednesday
12:00 PM – 4:00 PM
Thursday – Friday
9:00 AM – 1:00 PM

Temporary Limited Hours

Note: Document processing and fee transactions end 30 minutes prior to closing

Address

Assessor's Office

585 Fiscal Drive
Room 104F
Santa Rosa, CA 95403
38.4659106, -122.7251807

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Exclusion Forms

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Important Notice

Important Information 75x40The staff of the Clerk-Recorder-Assessor's Office are forbidden by California legal codes to practice law or provide legal advice; this prohibition includes giving advice about what forms you might need or how you should fill them out.