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.

• 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

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

• 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).

• 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.

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:

• Disability improvements (ADA) to an existing building.
• Disability improvements for owner-occupied dwelling exclusion claim form (PDF)
• Certificate of Disability (PDF)
• Disability improvements for all other properties exclusion claim form (PDF)
• Seismically retrofitting an existing building.
• Seismic safety construction exclusion claim form (PDF)
• Fire sprinklers, fire escapes, or fire detection systems added to an existing building (no claim form needed).
• Intent to offer property for sale or other change of ownership with no intent to rent, lease occupy, or otherwise use the property, except as model homes or other use as is incidental to an offer for a change of ownership. This exclusion is applicable only to the supplemental assessment regarding new construction on this property.
• New construction exclusion from supplemental assessment claim form (PDF)