CLAIM FOR NEW CONSTRUCTION
EXCLUSION FROM SUPPLEMENT ASSESSMENT
BOB DUTTON, Assessor-Recorder-County Clerk
County of San Bernardino
Assessor’s Office
222 West Hospitality Lane
San Bernardino, CA 92415-0311
www.sbcounty.gov/arc (909) 387-8307
THIS FORM MUST BE FILED WITH THE ASSESSOR
PRIOR TO OR WITHIN 30 DAYS OF THE DATE OF COMMENCEMENT OF CONSTRUCTION
GENERAL INFORMATION
Section 75.12 of the California Revenue and Taxation Code provides that, ". . . any real property on
which new construction is completed......... " and which qualifies for the exclusion under Section 75.12,
". . . shall not be added to the supplemental roll until the date that (the) property, in whole or in part . . .
(a) changes ownership,
(b) is rented or leased, (or)
(c) is occupied or otherwise used by the owner or with the owner's consent. . . ," except as a " . . .
model home or other use as is incidental to an offer for a change of ownership . . . ," whichever
comes first.
This exclusion applies ". . . only if the owner notifies the assessor in writing, prior to or within 30 days
of the date of commencement of construction, that he or she offers or intends to offer that property
for sale or other change of ownership, and does not intend to rent, lease, occupy or otherwise use that
property, except (as) model homes or other use as is incidental to an offer for a change of ownership,
and the owner requests the application of this section."
The owner of any real property granted this exclusion shall notify the assessor within 45 days of the
earliest
date that any of the following occur:
(a) The property changes ownership or is subject of an unrecorded contract of sale;
(b) The property is rented or leased;
(c) The property is occupied and the occupancy of the property is other than as a model home or
incidental to an offer for a change of ownership.
Failure to notify the assessor within the prescribed time period may result in a penalty of one hundred
dollars ($100) or 10% of the taxes applicable to the new base year value, whichever is greater, not to
exceed two thousand five hundred dollars ($2,500).
OWNERSHIP INFORMATION
Real Property Owner
D.B.A.
Mailing Address
Telephone Number (8:00 a.m. to 5:00 p.m.) ( )
List The legal description and/or Assessor's Parcel number for each property for which you are claiming an
exclusion on the back of this form. (If additional space is needed, a separate page may be attached, but
please be sure to use the same format as shown.)
ARP 002 (P1) Rev. (06-19)
FOR ASSESSOR’S USE ONLY
Received
Approved
Denied
Reason for Denial
LOT
BLOCK
TRACT
ASSESSOR'S PARCEL NO.
LOT
BLOCK
TRACT
ASSESSOR'S PARCEL NO.
STATEMENTS
I am the owner of the property described herein. I will commence construction on this property on
I 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 the property, except as model homes or other use as is incidental to
an offer for a change of ownership.
I request exclusion from Supplemental Assessment of the new construction that is to be erected on the
real property described herein, in accordance with the provisions of Section 75.12 of the Revenue and
Taxation Code.
I understand that the construction exclusion shall apply only to the Supplemental Assessment regarding
new construction on this property and shall not preclude the reassessment of any such property on the
assessment roll for the succeeding January 1 lien dates or to any other supplemental assessments on
this property which may occur at a later time.
I understand that should the real property on which the exclusion is allowed undergo a complete or
partial change in ownership during the course of the new construction, the value of the transferred newly
constructed real property would be subject to a supplemental assessment. If the transferee of that real
property desires and qualifies for an exclusion from Supplemental Assessment for new construction
subsequent to the transfer, separate application must be made prior to the commencement of the
additional new construction.
I cer
tify (or declare) under the laws of the State of California that the foregoing and all information hereon,
including any accompanying statements or documents, is true, correct and complete to the best of my knowledge
and belief.
Executed at this day of , 20
Signature
(Please indicate: Owner Co-owner Contract purchaser Attorney)
NOTE: Only the owner or a co-owner of the above described property (including a purchaser under contract of
sale) or his legal representative may sign.
If you are buying this property under an unrecorded contract of sale, you must attach a copy to the claim.
ARP 002 (P2) Rev. (06-19)