Construction worker with building outline

Builders' Exemption

New construction built specifically for sale may be excluded from supplemental assessment. In cases where the property is subdivided into five or more parcels, there is normally no need to file a New Construction Exclusion Claim (CONEX) with the Assessor’s Office. In most situations builders of residential tracts will receive the supplemental exclusion automatically. However, subdivisions of four or fewer parcels require a claim be filed prior to or within 30 days from the start of construction.