Form ASSR-9, New Construction Exclusion Form, is the claim an owner files with the Los Angeles County Office of the Assessor to exclude new construction from supplemental assessment when the construction is intended for sale, not for rent, lease or occupancy. It is one of the Los Angeles County property tax forms tied to new construction, and it must reach the Assessor before, or within 30 days of, the start of construction. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original is published by the Assessor.
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What is ASSR-9?
Form ASSR-9, New Construction Exclusion Form, printed on the document as the New Construction Exclusion Claim (CONEX), is the Los Angeles County Office of the Assessor claim form that an owner of record uses to ask for the supplemental assessment exclusion for new construction intended for sale.
By signing, the owner declares under penalty of perjury that the new construction is intended for sale and not for rent, lease, occupancy or other use, except as a model home or a use that is incidental to offering the property for sale or change of ownership. The owner also gives the date construction started or will start on all parcels listed on the reverse side.
The form has two sides. The front holds the owner's details, the declaration and a reprint of part of California Revenue and Taxation Code Section 75.12, which governs when new construction is deemed completed and when an owner must notify the assessor. The back lists every property covered by the claim, each identified by its Assessor Identification Number (AIN), with the legal description if available.
The Assessor's own boxes (region, cluster, recording date, date received, exclusion approved Yes/No) are for office use only. To qualify for the exclusion, the form states that both sides must be completed.
Who needs to file ASSR-9?
The main group is owners of record of new construction who intend to sell it and who want the supplemental assessment exclusion for it. The owner signs the declaration that the construction is intended for sale and not for rent, lease, occupancy or other use.
Details from the form:
- A model home, or a use incidental to offering the property for sale or change of ownership, does not defeat the declaration. Under the printed Section 75.12(b)(2), that kind of use is not treated as occupancy or use by the owner.
- One claim can cover several properties. List every parcel on the reverse side by AIN.
- An owner who has notified the Assessor that he or she does not intend to occupy or use the property must give further notice within 45 days if, for example, the property changes ownership under an unrecorded contract of sale, is leased or rented, or is occupied or used for another purpose (Section 75.12(e)).
If you intend to rent, lease or occupy the new construction, the declaration printed on the form does not describe your situation. The form does not say who may sign for an owner other than its title line, so ask the Assessor at 213.974.3211 if someone else will sign.
When to file ASSR-9
The form states that the request MUST be filed with the Office of the Assessor prior to, or within 30 days of, the start of construction. The date construction started or will start is entered in the declaration, so file once that date is known.
The reprinted Section 75.12(a) explains why timing matters: an owner who does not give notice before or within 30 days of commencement of construction is conclusively presumed to have a completion date set by the statute. Section 75.12(e) adds a second window: after notifying, the owner must notify the Assessor within 45 days of the earliest date on which the property changes ownership under an unrecorded contract of sale, is leased or rented, or is occupied or used for other purposes. Failure to give that notice results in a penalty under Section 482, whether or not the Assessor asks for it. The form prints no processing time.
How to fill out ASSR-9
Enter the owner of record
On the front, write the name of the Owner of Record. This is the person or entity claiming the exclusion.
Add telephone and email
Enter the Telephone Number (including area code) and the Email Address where the Assessor can reach the owner.
Enter the mailing address
Fill in Mailing Address, City, State and ZIP for the owner.
Enter the construction start date
In the declaration, enter the date new construction was started or will start on all parcels listed on the reverse side. Read the declaration first: it states the construction is intended for sale and not for rent, lease or occupancy.
Sign, add title and date
The owner completes Signature, Title and Date under the declaration made under penalty of perjury. Leave the Assessor's use only boxes blank.
List each property by AIN
On the reverse, enter each property's Assessor Identification Number (AIN) as Mapbook, Page and Parcel(s), plus CD if known. Properties must be identified by AIN.
Add legal descriptions
For each property, add the Tract Number, Lot/Unit and Recording Date if available. Leave the Assessor Use Only columns blank.
Use ranges for consecutive parcels
Where parcels, lots or units are consecutively numbered, give the first and last parcel, as in the printed example MAPBOOK 4350 PAGE 27 PARCEL 20-31.
Review and download the completed PDF
Check that both sides are complete, the date and signature are present and every parcel has its AIN. Download or print the completed PDF from FillingPDF and mail it as described under How to submit.
How to submit ASSR-9
The form prints one channel: mail to the Assessor. Send the completed claim, both sides, to: Los Angeles County Assessor, 500 West Temple Street, Room 225, Los Angeles, CA 90012-2770.
- By mail: use the address above. The claim must reach the Assessor before, or within 30 days of, the start of construction.
- Questions: the Office of the Assessor can be reached at 213.974.3211, the number the form gives for help with it. The office website is lacountyassessor.com.
Before mailing, check that the signature, title and date are complete and that the reverse side lists each property by AIN. The form names no fee, no required attachment and no other submission channel. FillingPDF lets you fill out and download the PDF; submission follows the channel above.
Common mistakes to avoid
- Filing the claim more than 30 days after construction started; the form says it must be filed prior to, or within 30 days of, the start of construction.
- Completing only the front. The form states you must complete both sides to qualify for the exclusion.
- Listing properties without an Assessor Identification Number (AIN); each property must be identified by AIN.
- Listing every consecutive parcel one by one instead of using the all-inclusive listing, first and last parcel, such as the printed example MAPBOOK 4350 PAGE 27 PARCEL 20-31.
- Signing the declaration when the construction is meant for rent, lease or occupancy, which the declaration excludes except as a model home or use incidental to a sale.
- Leaving out the date construction started or will start on all parcels listed on the reverse side.
- Not notifying the Assessor within 45 days after the property is leased, rented, put under an unrecorded contract of sale or used for another purpose; Section 482 sets a penalty.
- Filling in the Assessor's use only boxes, such as date received or exclusion approved.
Frequently asked questions
What is Form ASSR-9 used for?
Form ASSR-9 is the Los Angeles County Assessor's claim for the new construction exclusion from supplemental assessment. The owner declares under penalty of perjury that the construction is intended for sale and not for rent, lease or occupancy, and lists the parcels by AIN.
When do I have to file the New Construction Exclusion Form?
Prior to, or within 30 days of, the start of construction. The form says the request must be filed within that window. Enter the date construction started or will start in the declaration and file by then.
Where do I mail Form ASSR-9?
Mail it to Los Angeles County Assessor, 500 West Temple Street, Room 225, Los Angeles, CA 90012-2770. That is the only address printed on the form. For help with the form, the Assessor's number is 213.974.3211.
Do I have to complete both sides of ASSR-9?
Yes. The form states that to qualify for the New Construction Exclusion you must complete both sides. The front holds the owner's information and declaration, and the back lists every property by Assessor Identification Number.
Can I claim the exclusion if I plan to rent the new construction?
The declaration says the construction is intended for sale and not for rent, lease, occupancy or other use, except as a model home or a use incidental to offering it for sale. If you intend to rent or lease, it does not match your situation.
What notice do I owe after filing ASSR-9?
The printed Section 75.12(e) says that an owner who notified the Assessor of no intent to occupy or use the property must notify the Assessor within 45 days if it changes ownership under an unrecorded contract of sale, is leased or rented, or is used for another purpose.
How do I list several parcels on the back of the form?
Identify each by Assessor Identification Number and add the legal description if available. For consecutively numbered parcels, lots or units, give the first and last parcel, such as MAPBOOK 4350 PAGE 27 PARCEL 20-31.
Can I fill out Form ASSR-9 online on FillingPDF?
Yes, you can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, is not the Assessor and does not file the claim; you mail it to the Assessor yourself.
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