Can I appeal a new-construction assessment?
Can I appeal a new-construction assessment?
Yes — a new-construction assessment is appealable like any other, with two extra angles: if the home was only partially built on the lien date the assessor must value the partial state, and a separate supplemental assessment carries its own deadline (often 60 days from the notice).
New construction is fully appealable, and new builds are frequently over-assessed because the assessor may rely on the builder's contract price or a not-yet-complete cost estimate rather than market value. Two mechanics make these cases distinctive.
Partial completion on the lien date. Assessments reflect the property's condition as of the valuation (lien) date — January 1 in most states. If your home was only partially built on that date, the assessor must value the land plus the completed portion, not a finished house. If you received a notice valuing it as complete when it wasn't, that is a strong, factual appeal: document the construction stage on the lien date with dated photos, the certificate of occupancy date, and the builder's completion records.
Supplemental and regular assessments are different appeals. In California, new construction can trigger a supplemental assessment with its own deadline — generally 60 days from the supplemental notice's mailing (or 60 days from the supplemental tax bill if no notice was sent), separate from the regular lien-date appeal window of July 2 to September 15 or November 30 by county (see the CA BOE assessment-appeals FAQ). Don't let a supplemental notice slide because you're waiting for the regular cycle.
The valuation argument. Builder contract price often includes upgrades, lot premiums, financing incentives, and builder margin that don't translate dollar-for-dollar into market value. Counter with arm's-length resales of comparable nearby homes (not other new builds at list price). The general protest right applies — in Texas, for example, a first-year value is protestable under the standard Chapter 41 procedure.
What to file: the standard appeal form for your state, dated photos and the certificate of occupancy establishing completion status on the lien date, the closing/contract documents, and comparable resales.
Bottom line: appeal a new-construction value like any other — but check whether a partial-completion argument or a separate supplemental-assessment deadline applies to your situation.
State-by-State Variations
| State | Exception or Variation |
|---|---|
| California | California new construction can trigger a supplemental assessment with a 60-day appeal window from the supplemental notice (or tax bill), separate from the regular July 2–Sept 15/Nov 30 lien-date window — see the [CA BOE assessment-appeals FAQ](https://www.boe.ca.gov/proptaxes/faqs/assessappeals.htm). |
| Texas | In Texas a first-year new-construction value is protestable under the standard Chapter 41 ARB process; the home is appraised in its condition as of the January 1 lien date. |