Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 610.0076

610.0076 Relocation of Structure. Whether the relocation of a metal panel garage to another site on the parcel will result in reassessment depends on the extent of the alterations made to the structure. Improvements moved from one site to another on the same property retain their original base year value. The replacement of existing items such as foundation, concrete flat work, steps, etc., is not considered new construction. Moreover, the replacement of other materials may be considered normal maintenance and repair, depending on the extent of the repairs. However, if the new construction activity transforms the improvement into a state that is substantially equivalent to new, then it will constitute new construction and be subject to reassessment. Likewise, any additions at the new site not present at the old site should be considered new construction and valued as of the date of completion. Questions of whether alterations constitute repair and maintenance or new construction are highly fact-sensitive and must be made on a case-by-case basis by the assessor. C 9/26/2012.