New construction is taxable if it adds value to the property and is not considered normal maintenance or repair.
New improvements, such as room additions, patio covers, pools, spas, decks, sunrooms and flatwork, may increase your taxable value.
Rehabilitation work is more structural in nature than remodeling work and is usually assessable. It may involve substantial changes to the plumbing system, electrical system, framing or foundation and can extend the usable life (effective age) of a building.
New construction that adds value to the property will generate a one-time supplemental assessment that represents the market value of the new improvements.
Non-Taxable Maintenance, Repair or Replacement
Repairing or replacing an existing roof, fixture or appliance will not affect your taxable value.
Remodeling work is generally not assessable unless it adds new square footage to an improvement. Remodeling is primarily cosmetic and can include new carpeting, countertops, cabinets or windows. While remodeling work usually improves a building's appearance, it does not change the effective age of the building.