The Land Development Cost Statement (Tax Estimate) is the Sacramento County Assessor's form on which an owner or project manager reports the proposed costs of developing a subdivision through the January 1 Lien Date. It is one of the Sacramento County property tax forms used by the Real Property Division to prepare a tax estimate, and it is returned together with the Request for Estimate of Taxes form. On FillingPDF you can fill out the form online and download or print the completed PDF; the original is published by the Assessor at the official link below.
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What is Land Development Cost Statement for Tax Estimates – Sacramento County, CA?
The Land Development Cost Statement (Tax Estimate) is the Sacramento County Real Property Division form on which a landowner or developer reports what has been or will be spent on subdivision improvements, so the Office of the Assessor can make a timely and accurate tax estimate for the property.
The Assessor states that it is requesting the proposed costs expended on land development improvements through the January 1 Lien Date. The form has two pages. Page 1 identifies the project (Recorded Map ID, Property Location, Marketing Name, Parcel Number(s)) and records the land basis and project estimates: purchase date and price, number of lots, average base lot size, entitlement status and land development status at purchase, project start and completion dates, and the site work cost and retail value of a typical finished lot. Page 2 is the Project Cost Statement, with two columns, "As of Lien Date" and Total Costs, covering engineering, bonds and insurance, permits and fees, financing, general conditions, grading, sewer and drainage, streets, utilities, walls, other improvements, common areas, and overhead and profit.
The form says the information provided is confidential and held by the Assessor under Revenue and Taxation Code (R&T) § 451, and may be disclosed only to the District Attorney, Grand Jury and other agencies specified in R&T § 408 or as allowed under R&T § 408.3. It is a companion to the Request for Estimate of Taxes form, which is not the same document and must be returned with it.
Who needs to file Land Development Cost Statement for Tax Estimates – Sacramento County, CA?
The form is signed by the "Owner or Project Manager," so it is for owners of land under subdivision development, or the project managers acting for them, who are asking the Sacramento County Assessor for a tax estimate. It asks for costs of a subdivision as a whole, by lot count, phase and improvement category.
- Report all costs you incurred for the subdivision, even if all or a portion of the property later changed ownership.
- If only a portion of the property benefits from the "As of Lien Date" costs, say so in the Comments area.
- If part of the costs benefits other land or future phases, enter that amount and describe it in the comments.
- If infrastructure bonds apply, provide funding and reimbursement amounts or fee programs on a separate sheet.
You may supply the cost information on your own form or in your own format, such as an Engineer's Itemized Cost Breakdown, Budget Variance Report, PERT Chart or Disbursement Schedule. The form does not say who else may sign for the owner. For general help, contact the Assessor at (916) 875-0700 or [email protected].
When to file Land Development Cost Statement for Tax Estimates – Sacramento County, CA
Submit this form when you request a tax estimate from the Assessor, because it goes back together with the Request for Estimate of Taxes form. It reports costs expended through the January 1 Lien Date, so the "As of Lien Date" column reflects work done as of January 1 for properties where construction is in progress on that date. No separate due date is printed on the form.
The Assessor may contact you for more information about pending appraisable activities, and says that failing to provide requested information may delay your tax estimate. The Assessor's forms page also says that mailed forms are accepted on a due date if they bear a valid and timely postmark, and encourages mailing early because USPS may not postmark same-day.
Documents you need
- The completed Request for Estimate of Taxes form, returned together with this statement as the form instructs.
- A separate sheet with funding, reimbursement amounts or fee programs, only if infrastructure bonds apply to the project.
- Your own cost breakdown, only if you choose to supply the cost information in your own format, such as an Engineer's Itemized Cost Breakdown, Budget Variance Report, PERT Chart or Disbursement Schedule.
How to fill out Land Development Cost Statement for Tax Estimates – Sacramento County, CA
Identify the project
At the top of page 1, enter the Recorded Map ID, Property Location, Marketing Name and Parcel Number(s).
Enter purchase and lot information
Under Land Basis and Project Estimates, enter the Purchase Date, Purchase Price, Number of Lots (Final Count), Buildable Lots and Average Base Lot Size.
Mark entitlement and development status
Check the Entitlement Status at time of Purchase (No Entitlements, Tentative Map Approved, Final Map Ready, or Improvement Plans Approved/Recorded) and the Land Development Status at time of Purchase (Raw Land, Rough Graded, Blue Top Lots, Partially Improved or Finished Lots).
Enter general project estimates
Give the project Start Date and Completion Date, the Site Work Cost per Typical Finished Lot and the Retail Value of a Typical Finished Lot.
Report soft costs on line 1
For lines 1.a to 1.e (engineering, bonds/insurance/taxes, permits and fees, financing, general conditions), enter costs in both the "As of Lien Date" and Total Costs columns. Follow the notes on each line, for example financing covers land development loan fees and interest only.
Report site improvements on line 2
For lines 2.a to 2.g (grading, sewer and storm drainage, streets, utilities, walls, other improvements, common areas), enter the as-of-January-1 amount and the total projected or actual cost to reach finished lot status.
Add overhead and totals
Enter overhead and profit for land development only on line 3.a, then enter the TOTAL OF ALL COSTS in both columns.
Note costs benefiting other land
Enter any amount of the costs that benefits other land or future phases and describe it in the Comments area. Also comment if only a portion of the property benefits from the "As of Lien Date" costs.
Add comments on special circumstances
In Comments, describe any extraordinary circumstances affecting the cost to reach finished lot status. Put infrastructure bond funding or fee program details on a separate sheet.
Sign and provide contact details
The owner or project manager signs and dates the declaration under penalty of perjury and enters a printed name, daytime telephone number and email address.
Review and download the PDF
Check every amount in both columns, then download or print the completed PDF from FillingPDF. Attach the Request for Estimate of Taxes form and send both as described under How to submit.
How to submit Land Development Cost Statement for Tax Estimates – Sacramento County, CA
You can return the completed form by email or by mail, together with the completed Request for Estimate of Taxes form.
- By mail: send it to the address in the upper right corner of page 1: Sacramento County Real Property Division, Office of the Assessor, 3636 American River Drive, Suite 200, Sacramento, CA 95864-5952. The Assessor's forms page asks you to put the work unit or topic on the envelope and to include your name, mailing address, parcel number if known, and telephone number.
- By email: the form says to return it by email as an alternative to mail. It lists [email protected] for general assistance; confirm the submission address with the Assessor.
- Questions: call (916) 875-0700.
Sign the form and give a daytime phone number and email address before sending it. Mail early, since USPS may not postmark a letter the day it is deposited; the Assessor suggests a hand-stamped manual postmark or proof of mailing. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Returning the statement without the completed Request for Estimate of Taxes form; the form says to send the two together.
- Leaving the "As of Lien Date" column empty or reporting costs through a date other than January 1 for work still in progress on the Lien Date.
- Counting costs outside each category's scope, such as permit fees paid at the time of building permit on line 1.c, or vertical-construction loan costs on line 1.d, which covers land development only.
- Including overhead and profit for anything other than land development on line 3.a.
- Leaving out costs because part of the property has since changed ownership; the form asks for all costs incurred for the subdivision.
- Not describing in the comments any amount benefiting other land or future phases, or a case where only part of the property benefits from the "As of Lien Date" costs.
- Putting infrastructure bond information on the form instead of on a separate sheet.
- Sending the form unsigned or without a daytime phone number and email address; delays to your tax estimate are possible if requested information is missing.
Frequently asked questions
What is the Land Development Cost Statement used for?
It is the Sacramento County Assessor form on which an owner or project manager reports land development costs for a subdivision so the Assessor can prepare a tax estimate. It asks for costs through the January 1 Lien Date and projected total costs to bring lots to finished lot status.
Do I have to send another form with the Land Development Cost Statement?
Yes. The form says to return it together with the completed Request for Estimate of Taxes form, by email or mail, to the mailing address in the upper right corner of page 1.
Where do I mail the Land Development Cost Statement?
Mail it to Sacramento County Real Property Division, Office of the Assessor, 3636 American River Drive, Suite 200, Sacramento, CA 95864-5952. The form also allows return by email; for general help, call (916) 875-0700 or email [email protected].
Is the information I enter kept confidential?
The form states that the information is confidential and held by the Assessor under R&T § 451. It can be disclosed only to the District Attorney, Grand Jury and other agencies named in R&T § 408, or as otherwise allowed under R&T § 408.3.
Can I use my own cost breakdown instead of the form's page 2?
Yes. The form says you may provide the information on your own form or format, including an Engineer's Itemized Cost Breakdown, Budget Variance Report, PERT Chart or Disbursement Schedule. Infrastructure bond details go on a separate sheet.
What does the "As of Lien Date" column mean?
It is the cost spent on subdivision improvements as of January 1 for properties where construction is in progress on the lien date. The Total Costs column is the total projected or actual cost to bring the property to finished lot status.
What happens if I do not provide all the requested information?
The form says failing to provide requested information may delay your tax estimate, and the Assessor may contact you about pending appraisable activities. It prints no other penalty tied to the form itself.
Can I fill out the Land Development Cost Statement online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not send the form to the Sacramento County Assessor; you submit it by mail or email as described above.
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