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Producer's Guide:

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.

The Program

This program only assesses concrete masonry units as defined in the Order and outlined in this online guide.

Assessments

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).

Key Topics to Review

Governing Definitions

These are the legal definitions your CMU Checkoff program follows.

What's a CMU?

The Checkoff utilizes four basic criteria to determine what constitutes a concrete masonry unit covered by the reporting and assessment requirement.

Included Products

This section covers example products you may produce that would be covered by the program.

Excluded Products

Not all products you stock on the yard or even concrete products manufactured on your machinery are covered by the program. This section covers example products that are excluded from assessments.

Producer's Frequently Asked Questions

This section is designed to answer specific questions we have received about assessments.