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
New Additions - NONASSESSABLE
- 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
Renovations - ASSESSABLE
- Active Solar Energy Systems (This exclusion will sunset at the end of the 2015-2016 fiscal year).
Repair, Replacement or Maintenance - NONASSESSABLE
- 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 and Maintenance - ASSESSABLE (eligible for exclusion)
- 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.
- 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: