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Type of New Construction Appraised

What type of new construction is reappraised?


The following list is a general guideline the Assessor uses to determine the assessability of new construction. Each permit is unique and is reviewed on a case-by-case basis.



New Additions - ASSESSABLE

  • Horizontal additions.
  • Vertical additions.
  • A new deck.
  • Converting an unfinished basement or attic into living area.
  • Adding a bathroom.
  • Adding a garage.
  • Adding an elevator
  • Adding a swimming pool, spa or sauna.
  • Increasing the square footage of a home.
  • Demolition of an existing structure in order to construct a new building


New Additions - NONASSESSABLE

  • Active Solar Energy Systems (This exclusion will sunset at the end of the 2015-2016 fiscal year).


Renovations - ASSESSABLE
  • Bathroom – structural changes, upgrading of plumbing and/or electrical systems, changing the floor plan, increasing the size, replacing cabinets, countertops, flooring or fixtures with upgraded material and finishes.
  • Kitchen – structural changes, upgrading of plumbing and/or electrical systems, changing the floor plan, increasing the size, replacing cabinets, countertops, flooring or built-in appliances with upgraded material and finishes.
  • Taking an entire house or a portion of the house down to studs.
  • A change in use (i.e.- converting from industrial to residential use, converting storage space to habitable space).
  • Upgrading the capacity of plumbing or electrical systems (i.e.- increasing electrical capacity from 110V to 220V).

Repair, Replacement or Maintenance - NONASSESSABLE

  • Bathroom – replacing cabinets, countertops, flooring or fixtures with similar quality material.
  • Kitchen – replacing cabinets, countertops, flooring or built-in appliances with similar quality material.
  • Replacing existing cast iron plumbing to copper pipes.
  • Replacing an electrical fuse box to circuit breakers.
  • Dry rot or termite repairs.
  • Replacing of repairing doors, windows, stairs, fences or decks.
  • Reroofing.
  • Elevator or HVAC repairs.

Repair and Maintenance - ASSESSABLE (eligible for exclusion)

The following repairs are considered reassessable. However, state law allows the taxpayer to file a claim form excluding this new construction from reappraisal. Please contact the Assessor's Office at (415) 554-5596 for more information:


 
Last updated: 1/28/2014 11:26:23 AM