New Construction Reassessment Exclusions
Some types of new construction are excluded from property
tax assessment:
Builders' Inventory Exclusion:
This program excludes from supplemental assessment any newly
completed inventory owned by a builder who does not intend to
occupy or use the property. In this case, the appraisal of new
construction is delayed until certain other events occur.
To receive an automatic builders exemption as provided for in Revenue and Taxation Code section 72.12 (B) (i-iii) the owner of the property must meet the following conditions:
- The property is subdivided into five or more parcels
in accordance with the Subdivision Map Act.
- A map describing the parcels has been recorded.
- Zoning regulations that are applicable to the parcels
or building permits for the parcels require that, except
for parcels dedicated for public use, single-family
residences will be constructed on the parcels.
Builders that do not meet the above criteria may still
receive the exclusion by filing a claim with the assessor.
The claim must be filed with the Assessors Office no later
than 30 days after the start of construction. Click HERE to obtain the Builders' Inventory Exclusion form.
In either event, the owner must notify the Assessor within
45 days of leasing or renting the property, or using the
property for themselves.
Active Solar Energy System New Construction Exclusion:
The addition of an active solar energy system to an existing
structure is excluded from property tax assessment. The term
‘Active solar energy system’ means any system that
uses solar devices, which are thermally isolated from living
space or any other area where the energy is used, to provide
for the collection, storage, or distribution of solar energy.
Such systems may be used for any of the following: (a) domestic,
recreational, therapeutic, or service water heating; (b) space
conditioning; (c) production of electricity; (d) process heat.
Specifically excluded from this benefit are solar swimming
pool heaters or hot tub heaters. Additionally, pipes, ducts,
tanks, and other auxiliary equipment used in a solar energy system
that also carry or use energy from sources other than solar energy
are assessable at 75% of their market value.
Active Solar Energy Systems are NOT excluded from reassessment
when property changes ownership.
This program ends January 1, 2010. No application is required;
however, if you think property that qualifies for this exclusion
was erroneously assessed, contact the Assessor immediately. See
the end of this page for contact information. (ref. R&T 73)
Fire Sprinkler, Fire Extinguishing, Fire Detection, and
Fire-Related Egress Improvements New Construction Exclusion:
The addition of Fire Sprinkler, Fire Extinguishing, Fire Detection,
and/or Fire-related Egress improvements to an existing structure
are excluded from property tax assessment. However, such items
are NOT excluded from reassessment when property changes ownership.
Fire sprinklers installed in newly constructed building are NOT
exempt from reassessment.
No application is required; however, if you think property
that qualifies for this exclusion was erroneously assessed, contact
the Assessor immediately. See the end of this page for contact
information. (ref. R&T 74)
Disabled Access New Construction Exclusion:
The disabled access exclusion is available in two formats:
one designed for the typical homeowner and the other for commercial
property owners.
Disabled Access - Residences Eligible for the Homeowners’
Exemption:
Modifications made in order to make an existing residence
more accessible to a severely and permanently disabled person
or persons are excluded from reassessment if certain conditions
are met. The residence must be eligible for the Homeowners’
Exemption, and the applicant must file a physician’s certification
of disability with their application. Swimming pools and spas
are excluded from this benefit, although items used to make the
pool or spa more accessible would be eligible.
A "severely and permanently disabled person" is
defined as any person who has a physical disability or impairment,
whether from birth or by reason of accident or disease, that
results in a functional limitation as to employment or substantially
limits one or more major life activities of that person. The
definition also requires that the condition must have been diagnosed
as permanently affecting the person's ability to function, including,
but not limited to, any disability or impairment that affects
sight, speech, hearing, or the use of any limbs.
This benefit applies to any eligible construction completed
on or after June 6, 1990. Please note that existing disabled-access
accommodations are NOT excluded from reassessment when property
changes ownership.
An application for this exclusion must be filed with the Assessor (ref. R&T
74.3). Click HERE to obtain the required form or see the end of this page for contact information.
Disabled Access - Structures Not Eligible For the Homeowners’
Exemption:
Modifications made in order to make an existing structure
or commercial property more accessible to disabled persons are
also excluded from reassessment if certain conditions are met.
An owner must notify the Assessor prior to, or within 30 days
of, the completion of any project for making improvements of
this nature and state that he or she intends to claim this exclusion.
Please note that previously installed disabled-access accommodations
are NOT excluded from reassessment when property changes ownership.
An application for this exclusion must be filed with the Assessor (ref. R&T
74.6). Click HERE to obtain the required form or see the end of this page for contact information.
Earthquake Mitigation/Seismic Retrofit New Construction
Exclusion:
Specified seismic retrofitting and earthquake hazard mitigation
features that are added to existing buildings may be excluded
from reassessment. An owner must notify the Assessor prior to,
or within 30 days of, the completion of the construction project
that he or she intends to claim this exclusion. The applicant
must also certify (or have certified) to the Assessor in writing
those portions of any new construction project that are specifically
attributable to seismic retrofit or earthquake mitigation technologies.
Please note that previously installed seismic retrofit or
earthquake mitigation technologies are NOT excluded from
reassessment when property changes ownership.
An application for this exclusion must be filed with the Assessor (ref. R&T
74.5). Click HERE to obtain the required form or see the end of this page for contact information.
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Madera County Assessor's Office
200 W. 4th Street
Madera, CA 93637
Telephone: (559) 675-7710
Fax: (559) 675-7654
Office Hours: 8:00 AM to 5:00 PM
Monday through Friday
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