The New Construction Subdivision Questionnaire is the Sacramento County Assessor's Subdivision (Land Development) Cost Statement, a form sent to owners who are developing a subdivision so they can report the land development costs spent through the January 1 lien date. It is one of the Sacramento County property tax forms, and the Assessor uses the answers to make a fair and equitable appraisal of the property. On FillingPDF you can fill out the form online and download or print the completed PDF; the original PDF is published by the Assessor at assessor.saccounty.gov, and the form asks for its return within 20 days of receipt.
Last updated
What is New Construction Subdivision Questionnaire – Sacramento County, CA?
The New Construction Subdivision Questionnaire, printed as the Subdivision (Land Development) Cost Statement, is the Sacramento County Assessor's form on which an owner developing a subdivision reports the costs spent on land development improvements through the January 1 lien date.
The form is issued by the Real Property Division of the Sacramento County Office of the Assessor. The Assessor's cover text says official records show that you are developing the subdivision named at the top, and that the information helps the office make a fair and equitable appraisal of the property.
The form has two parts. Page 1 records the land basis: purchase date and price, lot counts, average base lot size, the entitlement status and the land development status at the time of purchase, and any infrastructure bond or fee program information. Page 2 is the Project Cost Statement, with cost lines 1a to 1e, 2a to 2g and 3a, each reported in an As of Lien Date column and a Total Costs column, plus the estimated or actual completion date of land development and any costs that benefit other land or future phases.
The information is confidential under R&T § 451 and is not a matter of public record. The printed footer shows the edition as 01/2023.
Who needs to file New Construction Subdivision Questionnaire – Sacramento County, CA?
The owner or project manager of a subdivision who receives this cost statement from the Sacramento County Assessor completes it. The form is addressed to the person the Assessor's records show as developing the subdivision, and it is signed by the Owner or Project Manager.
Details that affect who reports what:
- The form asks you to include all costs you incurred for the subdivision, even if all or part of it later changed ownership.
- It asks for costs on properties where construction is in progress as of the lien date, in the As of Lien Date column.
- If only part of the property identified on page 1 benefits from the As of Lien Date costs, you explain that in the Comments space.
- If some costs benefit other land or future phases, you enter that amount on the line provided.
The form states that failing to respond, or failing to furnish adequate information, does not stop the Assessor from valuing the property from the information it already has and assessing it as of the January 1 lien date. The form names no other group of users.
When to file New Construction Subdivision Questionnaire – Sacramento County, CA
Return the completed form within 20 days of receipt, as the form states twice. The cost figures it asks for are those expended on land development improvements through the January 1 lien date, so the lien date sets which costs belong in the As of Lien Date column.
The Total Costs column is different: it takes the total projected or actual land development costs needed to bring the property to "finished lot" status, so you may need to estimate costs not yet incurred. The form also asks for the estimated or actual date of completion of land development.
The form gives no extension procedure. It says that a missed response does not prevent the Assessor from assessing the property as of the January 1 lien date using the information it holds.
Documents you need
- Information sheet on infrastructure bond funding, reimbursement amounts or fee programs: attach it only if the space on page 1 is not enough or if infrastructure bonds apply.
- Your own cost report in place of page 2, if you prefer: the form accepts an Engineer's Itemized Cost Breakdown, Budget Variance Report, PERT Chart, Disbursement Schedule or similar format.
How to fill out New Construction Subdivision Questionnaire – Sacramento County, CA
Check the subdivision details
At the top of page 1, review the Recorded Map ID, Property Location, Marketing Name and Parcel Number(s) to confirm they describe the subdivision you are developing.
Enter purchase and lot information
Under Land Basis, enter the Purchase Date, Purchase Price, Number of Lots (Final Count), Buildable Lots and Average Base Lot Size.
Mark the entitlement status
Mark the Entitlement Status at time of Purchase: No Entitlements, Tentative Map Approved, Final Map Ready, or Improvement Plans Approved/Recorded.
Mark the land development status
Mark the Land Development Status at time of Purchase: Raw Land, Rough Graded, Blue Top Lots, Partially Improved, or Finished Lots.
Describe bonds and fee programs
If infrastructure bonds apply, give the funding or reimbursement amounts and any fee programs in the space provided, and attach a sheet if you need more room.
Enter general project costs
On page 2, lines 1a to 1e cover engineering and consultants, bonds, insurance and taxes, permits and fees, financing, and general conditions. Enter each in the As of Lien Date and Total Costs columns, following the notes printed on each line.
Enter site improvement costs
Lines 2a to 2g cover site preparation and grading, sanitary sewer and storm drainage, street improvements, utilities, walls, other improvements, and common area improvements. Report both columns for each line.
Enter overhead and the total
Line 3a is Overhead & Profit for land development only. Then enter the Total of All Costs line in each column.
Add value, dates and comments
Enter the Estimated Retail Value of a Typical Finished Lot, the estimated or actual completion date of land development, and any amount benefiting other land or future phases. Use Comments for partial benefit or extraordinary circumstances.
Sign and provide contact details
The owner or project manager signs and dates the declaration under penalty of perjury, then enters a printed name, daytime telephone number and email address.
Review and download the completed PDF
Check that both cost columns are filled in and that the form is signed. Download or print the completed PDF from FillingPDF and return it as described under How to submit.
How to submit New Construction Subdivision Questionnaire – Sacramento County, CA
You can return the signed form by mail in the enclosed envelope, by fax or by email, within 20 days of receipt.
- Mail: use the envelope enclosed with the Assessor's request. The form's letterhead gives the office address as Real Property Division, Office of the Assessor, 3636 American River Drive, Suite 200, Sacramento, CA 95864-5952.
- Fax: (916) 876-6753.
- Email: [email protected].
The form must carry the owner's or project manager's signature and date, a daytime telephone number, the printed name and an email address. You may send your own format instead of filling in page 2, for example an Engineer's Itemized Cost Breakdown, Budget Variance Report, PERT Chart or Disbursement Schedule, as long as the requested information is provided.
The Assessor's forms page says it accepts filings submitted on the due date if they carry a valid and timely postmark. Because USPS mail may not get a same-day postmark, it encourages mailing early, asking at a post office for a hand-stamped manual postmark, or using proof of mailing. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Returning the form after the 20 days from receipt that the Assessor's request allows.
- Reporting costs incurred after January 1 in the As of Lien Date column, which covers only costs expended through the January 1 lien date.
- Leaving out costs because part of the subdivision later changed ownership; the form asks for all costs you incurred for the subdivision.
- Including loan fees and interest for vertical construction on line 1d; that line is only for land development financing.
- Including permit and fee payments made at the time of the building permit on line 1c, which excludes them.
- Including vertical construction in line 3a, Overhead & Profit, which is for land development only.
- Not commenting when only part of the property on page 1 benefits from the As of Lien Date costs, or leaving blank the amount benefiting other land or future phases.
- Sending the form unsigned or without a daytime phone number and email address.
Frequently asked questions
What is the Subdivision (Land Development) Cost Statement?
It is the Sacramento County Assessor's form, listed here as the New Construction Subdivision Questionnaire, on which a subdivision owner reports land development costs through the January 1 lien date. The Assessor uses the answers to make a fair and equitable appraisal of the property.
Which Sacramento County property tax form asks for subdivision development costs?
The Subdivision (Land Development) Cost Statement from the Sacramento County Office of the Assessor, Real Property Division. It records land basis and a project cost statement with an As of Lien Date column and a Total Costs column.
Is the information I give on this form confidential?
Yes. The form says the information is confidential under R&T § 451 and is not a matter of public record. It can be disclosed only to the District Attorney, the Grand Jury and other agencies specified in R&T § 408, or as otherwise allowed under R&T § 408.3.
How long do I have to return the cost statement?
Within 20 days of receipt. Return it in the enclosed envelope, by fax to (916) 876-6753, or by email to [email protected].
What happens if I do not respond to the Assessor?
The Assessor can still value the property from the information it already has and assess it as of the January 1 lien date. The form says that failing to respond or to furnish adequate information does not prevent this.
Can I use my own cost report instead of page 2?
Yes. The form says you may provide the information in your own form or format, such as an Engineer's Itemized Cost Breakdown, Budget Variance Report, PERT Chart or Disbursement Schedule.
What is the difference between the As of Lien Date and Total Costs columns?
As of Lien Date is the cost expended on land development improvements as of January 1 for properties where construction is in progress. Total Costs is the total projected or actual cost to bring the property to "finished lot" status.
Can I fill out this form 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 Sacramento County Assessor, and does not file the form; you return it through the Assessor's channels.
Ready to fill out New Construction Subdivision Questionnaire – Sacramento County, CA?
Fill out New Construction Subdivision Questionnaire – Sacramento County, CA now