New Construction and Additions
New construction is generally assessable and may increase the taxable value of your property, whereas normal maintenance, repair or replacement of existing structures/items will not.
Taxable New Construction
- 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.
Active Solar Energy System New Construction Exclusion for Initial Purchaser
- Under certain circumstances the initial purchaser of a building with an active solar energy system may qualify for a reduction in the assessed value of their property.
- To qualify, a completed claim form (located under New Construction Exclusion from Reassessment) must be signed by the buyer and filed with the Assessor.
- The Assessor may require additional documentation to determine portion of the purchase price that is attributable to the active solar energy system.
