Form ACR 740, New Construction Exclusion from Supplemental Assessment, is the claim an owner files with the Riverside County Assessor-County Clerk-Recorder so that new construction is not added to the supplemental roll while the property is offered for sale or other change of ownership. It must be filed before construction starts or within 30 days of the date construction commences. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the county publishes the original form at the official URL below.
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What is ACR 740?
Form ACR 740, Claim for New Construction Exclusion from Supplemental Assessment, is the form on which a property owner asks the Riverside County Assessor-County Clerk-Recorder to keep newly constructed real property off the supplemental roll under Section 75.12 of the California Revenue and Taxation Code.
According to the form, property that qualifies for the exclusion is not added to the supplemental roll until the earliest of three events: the property changes ownership in whole or in part; it is rented or leased; or it is occupied or otherwise used by the owner or with the owner's consent. Use as a model home, or other use incidental to an offer for a change of ownership, does not end the exclusion.
The form works as the owner's written notice and request. By signing, the owner states that they own the property, will commence construction on a stated start date, offer or intend to offer the property for sale or other change of ownership, and request the exclusion under Section 75.12. The owner also acknowledges that the exclusion covers only the supplemental assessment for the new construction. It does not stop reassessment on later January 1 lien dates, and it does not apply to other supplemental assessments that occur later.
The form has two pages: the claimant and recorder's document numbers on the first, and the lot, unit, tract and Assessor's Parcel Number (APN) table, statements and signature on the back. The revision printed on it is REV 04/2012.
Who needs to file ACR 740?
The main group is owners of real property in Riverside County who are about to build on it, offer or intend to offer the property for sale or other change of ownership, and do not intend to rent, lease, occupy or otherwise use it, except as model homes or other use incidental to an offer for a change of ownership.
Points the form attaches to the claim:
- Who signs: only the owner, a co-owner of the claimed property, or a legal representative may sign.
- Claimant name: it must be the same as the name on the deed.
- Owners who need not give notice: the form says an owner is not required to provide notice if the property is subdivided into five or more lots, a map describing the parcel has been recorded, and the applicable zoning regulations or building permits require single-family residences on the parcels (other than parcels dedicated for public use).
- Buyers under an unrecorded contract of sale: they file the claim with a copy of that contract attached.
- A later owner of transferred property: if ownership changes during construction, a transferee who wants and qualifies for the exclusion must file a separate application before any additional new construction starts.
When to file ACR 740
File Form ACR 740 with the Assessor before construction begins or within 30 days of the date construction commences; otherwise the form states the claim will be denied. Construction is considered to have commenced when land clearing, grading, contouring or any physical alteration to the site begins.
If the Assessor's Parcel Numbers are not available at filing, the form says you must give them to the Assessor by phone or fax immediately upon filing for your permit and before construction begins. Missing information may lead to denial of the claim.
After the exclusion is granted, the owner must notify the Assessor within 45 days of the earliest date that the property changes ownership or becomes subject to an unrecorded contract of sale, is rented or leased, or is occupied other than as a model home or incidental to an offer for a change in ownership. The form warns that late notice may bring a penalty.
Documents you need
- Copy of the unrecorded contract of sale, only if you are buying the property under an unrecorded contract of sale.
- Copy of your deed(s), strongly suggested by the form if you have owned the property for less than one year.
- A separate attached page listing more Recorder's Document Numbers, if the space on the front of the form is not enough.
- A separate attached page listing more lots, units, tracts and Assessor's Parcel Numbers, if the table on the back is not enough.
- Copy of the completed form and a stamped, self-addressed envelope, only if you want a receipt for filing.
How to fill out ACR 740
Enter the claimant and mailing address
Under CLAIMANT, write the owner's name exactly as it appears on the deed. Add the mailing address in the lines provided.
List Recorder's Document Numbers
Enter the Year and Number of each deed under Recorder's Document Number(s), found in the upper right corner of the deed. Attach a separate page if you need more space.
Complete the parcel table on the back
Enter the Lot, Unit, Tract and Assessor's Parcel Number for the parent parcel or for every parcel you claim. Attach a separate page if more space is needed.
Give the construction start date
In Statement 1, enter the date you will commence construction in the (start date) blank. The form must reach the Assessor before that date or within 30 days of it.
Read statements 2 through 5
Statements 2 to 5 cover your intent to sell or change ownership, your request under Section 75.12, the limits of the exclusion, and the separate application a transferee must file. They are certified by your signature.
Fill in the execution block
Enter the place, the day, the month and the year in the Executed at line. Add your telephone number and the printed name of the contact person.
Sign as owner or representative
Sign on the Signature line. Only the owner, a co-owner or a legal representative may sign.
Leave the Assessor's boxes blank
Do not fill in Assessor's Use Only (Received, Approved, Denied, Reason) or the Assessment Number, Owner? and Acquisition Month and Year lines at the bottom of the back.
Review and download the PDF
Check that the name matches the deed, the APNs are complete and both sides are filled. Download or print the completed PDF from FillingPDF in black ink on 8 1/2" x 11" white paper, and attach any contract or deed copies.
How to submit ACR 740
Form ACR 740 is delivered by mail or in person to the Assessor-County Clerk-Recorder; the county's forms page states that its forms do not allow online submission.
- By mail or in person: deliver the signed form to your local Assessor-County Clerk-Recorder office. The form's header gives the Assessor's address as County of Riverside, P.O. Box 751, Riverside, CA 92502-0751.
- By phone or fax (parcel numbers only): if you do not have the APNs at filing, call (951) 413-2800 or fax (951) 413-2831 with them, immediately upon filing for your permit and before construction begins.
- Receipt: to get a receipt for filing, enclose a copy of the completed form and a stamped, self-addressed envelope.
The county asks that all forms be printed in black ink on 8 1/2" x 11" white paper. Complete both sides of the form. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing more than 30 days after construction commences; the form says the claim will be denied.
- Starting land clearing, grading, contouring or any physical alteration before filing and then counting the 30 days from a later date; those acts mark the commencement of construction.
- Entering a claimant name that differs from the name on the deed.
- Leaving out the Assessor's Parcel Number(s) for the parent parcel or all parcels claimed; missing information may lead to denial.
- Completing only the front of the form; the form says to complete the back, where the APNs, statements and signature appear.
- Having someone other than an owner, co-owner or legal representative sign the form.
- Omitting the copy of the unrecorded contract of sale when you are buying under one.
- Failing to notify the Assessor within 45 days after a change of ownership, rental or lease, or occupancy other than as a model home; a penalty may result.
Frequently asked questions
What is Form ACR 740 used for?
Form ACR 740 is the claim an owner files with the Riverside County Assessor-County Clerk-Recorder to exclude new construction from supplemental assessment under Section 75.12 of the California Revenue and Taxation Code, while the property is offered for sale or other change of ownership.
What is the deadline to file the new construction exclusion claim?
File it with the Assessor before construction begins or within 30 days of the date construction commences. The form says a claim filed later will be denied. Construction commences when land clearing, grading, contouring or any physical alteration to the site begins.
Can I submit ACR 740 online?
No. The county's forms page says its forms allow online completion and printing but do not allow online submission. They must be delivered by mail or in person to your local Assessor-County Clerk-Recorder office.
Do I still need to notify the Assessor after the exclusion is granted?
Yes. Within 45 days of the earliest date the property changes ownership or is subject to an unrecorded contract of sale, is rented or leased, or is occupied other than as a model home or incidental to an offer for a change in ownership. Failure to notify may result in a penalty.
Who can sign Form ACR 740?
Only the owner or a co-owner of the claimed property, or a legal representative, may sign. The signature is made under penalty of perjury under California law, and the claimant's name must match the name on the deed.
What if I do not have the Assessor's Parcel Numbers yet?
Give them to the Assessor immediately upon filing for your permit and before construction begins, by phone at (951) 413-2800 or by fax at (951) 413-2831. The form warns that missing information may lead to denial of the claim.
How do I get a receipt for filing the claim?
Enclose a copy of the completed form and a stamped, self-addressed envelope with your filing, as the form instructs. Without them the form does not promise a receipt.
Can I fill out ACR 740 online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not affiliated with the county, and it does not file the claim; you deliver it through the county's channels.
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