New Construction Reassessment Exclusions
Solar Energy System
The initial purchaser of a building with an active solar energy system may qualify to have the solar energy system excluded from the assessed value. Fill out Form BOE 64-SES, Initial Purchaser Claim for Solar Energy System New Construction Exclusion, located on the forms page. It must be signed by the buyer and filed with the Assessor. A property owner who adds an active solar energy system to an existing structure does not file this form. Instead, we will mail a solar permit questionnaire to the owner for details on the solar energy system.
Active solar energy system is defined as, "a 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." It does not include solar swimming pool heaters or hot tub heaters. The system may be used for any of the following:
- Domestic, recreational, therapeutic, or service water heating
- Space conditioning (heating or cooling the air in a building to a comfortable level)
- Production of electricity
- Process heat (industrial applications)
- Solar mechanical energy
Builders' Inventory Exclusion
Builders and land developers can avoid some supplemental property tax bills if they own property and are building for resale. Typically, this is done by simply selling the property immediately after completing construction. Another way to avoid supplemental tax bills is to file an application for a Builder's Exclusion, or BX.
You should apply for a BX no more than 30 days after the start of construction. It is usually beneficial to apply right after acquisition and before construction so that it can be applied to all phases of construction. The BX can be applied to street work, buildings, or both, so long as the construction is intended for resale and not for rent, lease, or use by the owner. If you are granted a BX and then rent, lease, or otherwise use the property instead of selling it, you are required to notify the assessor within 45 days. The property then loses its exclusion from supplemental property taxes. To apply for a BX in Fresno County, fill out FCA Form 2032, Claim For New Construction Exclusion From Supplemental Assessment on our forms page.
Some construction, installations, or modifications of existing homes can be excluded from increases in property taxation if the work is performed to make it more accessible to a severely and permanently disabled person who is a permanent resident. The residence must be eligible for the Homeowners' Exemption, and the applicant must file a physician's certification of disability with their application. File Form BOE 63, Disabled Persons Claim for Exclusion of New Construction for Occupied Dwelling.
Modifications made to an existing structure or commercial property that is not eligible for the Homeowners' Exemption may also excluded from reassessment. Use Form BOE 63-A, Claim for Disabled Accessibility Construction Exclusion from Assessment for ADA Compliance. The property owner must notify the Assessor within 30 days of the completion of any project for making improvements of this nature and state that they intend to claim the exclusion. Both Forms BOE 63 and BOE 63-A can be found on the forms page.