{"id":133,"date":"2020-05-21T00:28:15","date_gmt":"2020-05-21T00:28:15","guid":{"rendered":"https:\/\/www.acassessor.org\/?page_id=133"},"modified":"2026-04-14T18:27:34","modified_gmt":"2026-04-14T18:27:34","slug":"new-construction-reappraisal","status":"publish","type":"page","link":"https:\/\/www.acassessor.org\/es\/homeowners\/new-construction-reappraisal\/","title":{"rendered":"New Construction Reappraisal"},"content":{"rendered":"[et_pb_section fb_built=”1″ _builder_version=”4.27.6″ custom_margin=”0px|||||” custom_padding=”0px||41px||false|false” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″][et_pb_row column_structure=”1_4,3_4″ _builder_version=”4.27.6″ min_height=”432px” custom_margin=”0px|auto|0px|auto|false|false” custom_padding=”0px||||false|false” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″][et_pb_column type=”1_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_sidebar _builder_version=”4.27.5″ body_font=”||||on||||” body_text_color=”#0a4a8a” global_colors_info=”{}”][\/et_pb_sidebar][\/et_pb_column][et_pb_column type=”3_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ global_colors_info=”{}”]\n

New Construction Reappraisal<\/h1>\n[\/et_pb_text][et_pb_text _builder_version=”4.16″ min_height=”232px” custom_margin=”-7px|||||” custom_padding=”0px||161px|||” global_colors_info=”{}”]\n

New Construction Reappraisal<\/strong><\/span><\/h3>\n

The Assessor receives copies of building permits from all fourteen (14) city building departments in Alameda County and the county\u2019s Public Works Agency (for unincorporated areas) on a continuous basis. These permits are reviewed carefully to determine if a reappraisal is required under State law. If it is required, an appraisal is made to determine the fair market value of the newly constructed portion as of the date the construction is completed.<\/span><\/p>\n

If the new construction project is only partially completed on the January 1st lien date, the law requires the Assessor to estimate the fair market value in its current state of completion, until the project is 100% complete and the final assessment is determined. If, for example, a building permit is issued on August 15th and on the subsequent January 1st construction is only 30% completed, the Assessor will estimate the value of the \u201c30% portion\u201d and add that value to the next assessment roll.<\/span><\/p>\n

The legal definition of \u201cnew construction\u201d for property tax purposes is provided in section 70 of the Revenue and Taxation Code and encompasses more than just the construction of new buildings.<\/span><\/p>\n

Examples of \u201cnew construction\u201d which may require reappraisal:<\/strong><\/span><\/h3>\n