SFGovAccessibility
Seal of the City and County of San Francisco
City and County of San Francisco

To view graphic version of this page, refresh this page (F5)

Skip to page body

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