
The law requires that owners, or their agent, must come
to the Revenue Commissioner's Office no later than December
31st to sign a new assessment officially reporting any
improvements made to or any removal of structures or
features from their property, on or before October 1st of that
year.
Examples of improvements that are assessable would
include new structures or additions, swimming pools,
extensive repairs, remodeling, or renovations; adding a
fireplace, extra bath, patio, deck, carport, garage, etc.
However such things as re-roofing, minor repairs and
painting,(normal maintenance type items), would not require
a reassessment.
Generally speaking, any work done that would more than
nominally increase the value of a property would constitute
an assessable improvement.