Building & Structure Construction Tax (B&S)
Chapter 4.46 of the Municipal Code
This tax is based on the valuation of the project as assessed by Building Division Policy.
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Tax Rate of Building Valuation
Residential: 1 3/4% of 88% of Building Valuation (1.54%)
Commercial: 1 1/2% of Building Valuation
Industrial: 1.00%
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Commercial, Residential, Mobile Home Park Construction Tax (CRMP)
Chapter 4.47 of the Municipal Code
This tax is based on the valuation of the project as assessed by Building Division Policy.
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Tax Rate of Building Valuation
Residential: 2 3/4% of 88% of Building Valuation (2.42%)
Mobile Home Parks: 2.42%
Commercial: 3.00%
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Construction Tax
Chapter 4.54 of the Municipal Code
This tax is based on the number of new dwelling units or new floor area. See Chapter 4.54.050 for the specific tax schedule.
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Tax Per Unit
Residential: $75 - $150
Tax Rate of New Floor Area
Commercial: $0.08 /sf
Industrial: $0.08 /sf
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Residential Construction Tax
Chapter 4.64 of the Municipal Code
This tax is based on the number of new dwellings or units. Chapter 4.64.050 outlines the range of fees that depend on the type of dwelling or unit.
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Tax Per Dwelling or Unit
Residential: $90 - $180
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Strong Motion Instrumentation Program Assessment (SMIPA)
California Strong Motion Instrumentation Program. This state tax funds the study of earthquakes. The tax is based on the valuation of the project. This is a State of California fee that the City collects and submits to the State.
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Tax Rate of Building Valuation
Residential: $.10/$1,000.00 (Revised 4/1/91) (.0001)
Commercial: $.28/$1,000.00 (Revised 7/1/14) (.00028)
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Building Standards Administration Special Revolving Fund (BSARSF)
California Building Standards Commission. This state tax is for the purpose of carrying out the provisions of the State Building Standards Law and provisions of State Housing Law that relate to building standards. The tax is based on the valuation of the project. This is a State of California fee that the City collects and submits to the State at the rate of .004% of the Building Valuation.
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Tax Rate of Building Valuation
Residential and Commercial:
$1 for every $25,000 of valuation,
in $1 increments.
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