Documents

Repairs and Improvements Info

Normal Regular Repairs vs. Improvements

The document clarifies the distinction between "normal regular repairs" and "improvements" regarding their impact on property assessed value.

Definition: Includes property maintenance items such as replacing a furnace, roof, windows, countertops, water heater, carpet, and painting.
Impact on Value: As a general rule, these repairs do not individually result in an increase in assessed value.
Exception: If a property owner previously received a credit against their property value due to poor condition (e. g. , a bad roof or windows), installing new ones may remove that reduction, potentially increasing the assessed value.
Public Guidance: The public is not discouraged from performing general maintenance and repairs due to fear of increased taxation, as these ordinary repairs generally do not increase assessed value.

Definition: Defined by law as permanent additions or betterments that enhance capital value, making the property more usable or valuable.
Impact on Value: Improvements regularly result in an increase in assessed value.
Examples: Adding on to a home, building a garage, or rehabbing a red-tagged home.

The document addresses misconceptions regarding assessment office site visits.

Entry into Homes: The assessment office does not seek to enter your home.
Exterior Observations: If a building permit lists an improvement, the office will visit the property to observe the exterior only. They determine if the improvement changes the property's assessed value.
Notices and Appeals: Property owners are sent a notice if there is a value change. Owners can appeal if they are dissatisfied.
Demolitions: The office follows a similar process for demolitions that lower assessed value.
Repairs Only: The assessment office generally does not visit a property for exterior observation if the building permit only lists normal regular repairs.