Imperial County Assessor's Office

940 W. Main Street Suite 115

El Centro CA 92243

Main Ph:(442) 265-1300

Email: assessor@co.imperial.ca.us

New Construction Reassessment Exclusions

Builders' 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.

Certain new construction may be excluded from supplemental assessment. The property must be for sale and the builder must file the necessary claim form with the Assessor's Office prior to or within 30 days from the start of construction. If the form is not filed, a supplemental assessment is sent to the builder upon completion of construction.

The owner must also notify the Assessor within 45 days of leasing or renting the property, or using the property for themselves. An application for this exclusion must be filed with the Assessor

If you are building for resale and meet the qualifications below, please complete the application for a Builder's Inventory Exclusion and promptly send it to the Assessor's office (ref. R&T 75.12).

Qualifications:

  • You must own the property
  • You intend to sell the property after completing new construction (new construction includes site improvements and structures).
  • You notify the Assessor's Office of this intention before or within 30 days of the start of construction.
  • If you need the application please visit our Exclusion forms.

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    Active Solar Energy System Exclusion

    The addition of an active solar energy system to an existing structure is excluded from property tax assessment under Revenue and Tax code section 73, which defines the term 'active solar energy system' as 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.

    Active solar energy 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, (e) solar mechanical energy.

    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. Excluded from this benefit are solar swimming pool heaters or hot tub heaters.

    As of September 2008, this exclusion was modified further to include the construction of an active solar energy system in a new building where:

  • Owner-builder incorporates an active solar energy system in the initial construction of the new building.
  • does not intend to occupy or use the new building.
  • The exclusion from “new construction” provided by this subdivision also applies to the initial purchaser who purchases the new building from the owner-builder, but only if:

  • Owner-builder did not receive an exclusion under this section for the same active solar energy system and
  • Initial purchaser purchased the new building prior to that building becoming subject to reassessment to the owner builder.
  • The initial purchaser must file a claim with the Assessor and provide any documents necessary to identify the value attributable to the active solar energy system included in the purchase price of the new building. The claim shall also identify the amount of any rebate for the active solar energy system provided to either the owner-builder or the initial purchaser.

    Active Solar Energy Systems are NOT excluded from reassessment when property changes ownership after the initial purchase.

    This program remains in effect until January 1, 2017. If you feel your property qualifies for this exclusion, contact the Assessor office at (442) 265-1300 (8am to 5pm), or visit us at 940 W. Main Street Suite 115 El Centro CA 92243 (8am to 5pm).

    If you need the application please visit our Exclusion forms.

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    Fire Related Egress Improvements 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.

    No application is required; however, if you think your property qualifies for this exclusion, contact the Assessor office at (442) 265-1300 (8am to 5pm). (ref. R&T 74)

    Fire suppression systems installed or constructed concurrent with the construction of a structure are assessable as part of the new construction.

    If you need the application please visit our Exclusion forms.

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    Disabled Access Exclusion

    The disabled access exclusion is available in two formats: one designed for the typical homeowner and the other for commercial property owners.

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    If you need the application please visit our Exclusion forms.

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    Earthquake Mitigation/Seismic Retrofit 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 and the appropriate form can be found in the FORMS section of this site. If you need more infotmation contact the Assessor office at (442) 265-1300 (8am to 5pm), or visit us at 940 W. Main Street Suite 115 El Centro CA 92243 (8am to 5pm). (ref. R&T 74.5)

    If you need the application please visit our Exclusion forms.

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