Understanding Which Concrete Masonry Units are Assessed under Your CMU Checkoff Program
How Assessments Work
As a concrete masonry unit manufacturer, you are now expected to submit reports on the number of concrete masonry units you've sold each quarter. You're required to remit an assessment, a per unit charge, to the Concrete Masonry Checkoff Board (CMCB). Information on how to make those quarterly submissions have been added here.
This program only assesses concrete masonry units as defined in the Order and outlined in this online guide.
Assessments are calculated at the same rate ($0.01) per unit regardless of the sales price, the cost to manufacture, the type of customer to whom the unit is sold, or other factors.
Inclusions & Exclusions
This guide provides information on how to determine which units you might manufacture should be included in your assessment calculations.
When are Assessments Due?
Assessments began on April 1, 2023. Quarterly assessments are due 60 days following the end of that quarter (For example, products sold April 1, 2025-June 30, 2025 would have a payment deadline of August 29, 2025).