What is NOT considered assessable new construction includes:

• Normal maintenance and repairs

• Renovating a commercial office building by moving partitions to suit a new tenant

• Painting, re-carpeting and relocating electrical and telephone jacks or lines

• Replacement of:

  • Wall or floor coverings

  • Central heating and cooling systems

  • Galvanized waterlines with copper or plastic

  • Old bathroom or kitchen fixtures with modern fixtures

  • Wood-framed windows with energy-efficient metal or aluminum frames

  • Dry rot or termite damaged joists, studs, rafters, stairways, and/or exterior siding

  • Molding strips, plaster, drywall, and wall paneling with similar substitute materials