Over the course of 2022, rising interest rates and inflation slowed the housing market frenzy. As a result, for the first time since the early days of the COVID-19 pandemic, residential homebuilders may find themselves with excess inventory. If your company is in this situation, it is important to understand when real estate taxes can be assessed against new construction, including model and spec homes (even when they are being used temporarily as a sales or leasing office), or even partially leased multi-family buildings. It may be later than you think! …