The New Construction Exclusion from Supplemental Assessment (Builder’s Exclusion) is the claim an owner files with the San Diego County Assessor/Recorder/County Clerk – Assessor to keep newly built property off the supplemental roll while it is held for sale. It is one of the forms the San Diego County Assessor publishes among its property tax exemption and exclusion forms. It is for owners who will build and then offer the property for sale or other change in ownership, without renting, leasing or occupying it. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form itself is published by the Assessor.
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What is New Construction Exclusion from Supplemental Assessment (Builder’s Exclusion) – San Diego County, CA?
The New Construction Exclusion from Supplemental Assessment (Builder’s Exclusion) is the written claim, titled Claim for New Construction Exclusion from Supplemental Assessment, by which a property owner asks the San Diego County Assessor to leave newly constructed real property off the supplemental roll until a triggering event occurs.
The form cites Section 75.12 of the California Revenue and Taxation Code. Under it, real property on which new construction is completed is not added to the supplemental roll until the property changes ownership, is rented or leased, or is otherwise occupied. The form adds that the exclusion does not prevent the property from being assessed as of January 1 as state law requires.
The claim is a short statement signed by the owner. The owner says when construction will commence or start, that the property is offered or intended to be offered for sale or other change in ownership, and that the owner does not intend to rent, lease, occupy or otherwise use it. The owner also certifies, or declares, that the information on the form and any accompanying statements or documents is true, correct and complete to the best of the owner’s knowledge and belief.
The bottom of the form is a block for the Assessor’s use only, with outcomes such as Approved, Disapproved and Not timely filed. The printed edition is marked BuildersExclusionForm (09/23). The Assessor lists the form among its other exclusion and exemption forms, such as the Homeowners’ Property Tax Exemption Application and the intergenerational exclusion applications; this claim is a different document from those.
Who needs to file New Construction Exclusion from Supplemental Assessment (Builder’s Exclusion) – San Diego County, CA?
The main group is owners of real property in San Diego County who are constructing new improvements and intend to offer the property for sale or other change in ownership. The form is signed by the owner and begins with the statement “I am the owner of the property described herein.”
The exclusion applies only if the owner gives the Assessor written notice within 30 days of the commencement of construction. The notice must say that the owner intends to offer the property for sale or other change of ownership and does not intend to rent, lease, occupy or otherwise use it.
Conditions and limits stated on the form:
- Use a separate sheet for each project. Use additional sheets if necessary.
- If you plan to rent, lease, occupy or otherwise use the property, you cannot make the statement the form requires.
- The form does not cover assessment as of January 1, which still applies as state law requires.
- The form does not say that anyone other than the owner may sign it.
After the exclusion is granted, the owner has a continuing duty to notify the Assessor when the property changes ownership, is rented or leased, or is otherwise occupied.
When to file New Construction Exclusion from Supplemental Assessment (Builder’s Exclusion) – San Diego County, CA
Give the Assessor written notice within 30 days of the commencement of construction; the form states that the exclusion applies only if the owner does so. The form has a line for the date on which you will commence or start construction, and the Assessor’s section includes a “Not timely filed” outcome.
Once the exclusion is granted, a second notice is due. The owner must notify the Assessor within 45 days of the earliest date on which the property changes ownership, is rented or leased, or is otherwise occupied. A failure to notify on time results in a penalty, calculated under the formula printed on the form, which also sets a cap; check the form for the terms and ask the Assessor for details.
The form sets no processing time and no renewal cycle.
How to fill out New Construction Exclusion from Supplemental Assessment (Builder’s Exclusion) – San Diego County, CA
Enter the owner name and address
At the top of the form, write the Owner Name, Street, City, and State and Zip for the owner of the property.
Enter the parcel and project address
Write the Parcel Number and the Project Address for the property where construction will take place.
Use one sheet per project
Complete a separate sheet for each project. If the form needs more room, use additional sheets.
Enter the construction start date
In the Statement, fill in the date on which you will commence or start construction on the property.
Confirm the sale-only statement
Read the statement that you currently offer, or intend to offer, the property for sale or other change in ownership and do not intend to rent, lease, occupy or otherwise use it. Complete the form only if that is true.
Sign and date the certification
Sign the form and enter the Date. By signing you certify, or declare, that the information and any accompanying statements or documents are true, correct and complete to the best of your knowledge and belief.
Add your contact details
Enter your daytime Telephone Number, Email and Fax Number in the lines next to the signature.
Leave the Assessor’s block blank
Do not mark the For Assessor’s Use Only section; the Assessor records Approved, Disapproved, Not timely filed or another outcome there.
Review and download the completed PDF
Check the owner, parcel and project address, start date and signature. Download or print the completed PDF from FillingPDF and deliver it within 30 days of the commencement of construction as described under How to submit.
How to submit New Construction Exclusion from Supplemental Assessment (Builder’s Exclusion) – San Diego County, CA
The form is a written notice to the Assessor, and it names no portal, email address or separate filing address. The letterhead on the form identifies the San Diego County Assessor/Recorder/Clerk at 9225 Clairemont Mesa Blvd, San Diego, California, 92123-1211, telephone (858) 505-6262.
- Prepare one sheet per project. The form says to use a separate sheet for each project and additional sheets if necessary.
- Sign it yourself. The owner signs and dates the statement and certification.
- Contact the Assessor to confirm delivery. Because the form lists only the office address and telephone number, call (858) 505-6262 or check the Assessor’s forms page at https://arcc.sandiegocounty.gov/content/arcc/home/divisions/assessor/assessor-forms.html before choosing how to deliver it.
- Mind the deadline. The notice must reach the Assessor within 30 days of the commencement of construction, and a later notice is due within 45 days after a change in ownership, rental, lease or occupancy.
FillingPDF lets you fill out and download the PDF; submission follows the Assessor’s channels above.
Common mistakes to avoid
- Notifying the Assessor more than 30 days after construction commences; the form says the exclusion applies only when written notice is given within that period.
- Claiming the exclusion when you intend to rent, lease, occupy or otherwise use the property instead of offering it for sale or other change in ownership.
- Listing several projects on one sheet when the form says to use a separate sheet for each project.
- Missing the 45-day notice to the Assessor after the property changes ownership, is rented or leased, or is occupied, which results in a penalty.
- Leaving out the parcel number or project address, which can lead to an “Insufficient description of property” outcome in the Assessor’s section.
- Submitting the form unsigned or undated; the statement and certification require the owner’s signature and date.
- Filing for a property that Assessor’s records show is owned by someone else; “other ownership” is one of the Assessor’s listed outcomes.
- Writing in the Assessor’s “For Assessor’s Use Only” block, which is reserved for the Assessor.
Frequently asked questions
What is the Builder’s Exclusion in San Diego County?
It is the claim for new construction exclusion from supplemental assessment filed with the San Diego County Assessor. Under Section 75.12 of the California Revenue and Taxation Code, new construction is not added to the supplemental roll until the property changes ownership, is rented or leased, or is occupied.
What is the deadline to claim the new construction exclusion?
The owner must notify the Assessor in writing within 30 days of the commencement of construction. The form states that the exclusion applies only if that notice is given, and the Assessor’s section includes a “Not timely filed” outcome.
When do I have to tell the San Diego County Assessor the property was sold or occupied?
Within 45 days of the earliest date on which the property changes ownership, is rented or leased, or is otherwise occupied. The form states that late notice results in a penalty, calculated under a formula printed on it with a stated cap.
Can I use the Builder’s Exclusion if I plan to rent the property?
No. The statement you sign says you offer or intend to offer the property for sale or other change in ownership and do not intend to rent, lease, occupy or otherwise use it. If that is not true, the exclusion does not fit.
Do I need a separate form for each construction project?
Yes. The form says to use a separate sheet for each project, and to use additional sheets if necessary. Each sheet carries the owner name, parcel number and project address for that project.
Does the exclusion stop the January 1 assessment?
No. The form states that the exclusion does not preclude the assessment of any property as of January 1 as required by state law. It only keeps completed new construction off the supplemental roll until a triggering event.
Do I attach documents to the claim for new construction exclusion?
The form lists no required attachments. It asks only for the owner, parcel and project information, the construction start date, your signature and date, and contact details. It does cover any accompanying statements or documents you choose to include in its certification.
Can I fill out the Builder’s Exclusion form online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not affiliated with the San Diego County Assessor, and does not file the claim; you deliver it to the Assessor yourself.
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