Making changes to your home? Under state law, your property tax may increase due to new construction activity. In general, new construction refers to any improvements other than normal maintenance or repair. When new construction is performed, the changed or new part of your home may be assessed to reflect its contributing market value, thus increasing your property’s assessment.

State law requires county assessors to estimate the contributing market value of all in-progress construction projects annually as of January 1 and update assessments based on the partially completed work. Please note that market value may be different from the cost of construction.

Please click below to download the new construction fact sheet: