If a kitchen is extensively altered by adding built-ins, extending countertops, adding new cabinets and removing or adding portions of walls, is this considered new construction?
If, in the opinion of the county assessor, the kitchen is now the equivalent of a new kitchen, it can be considered newly constructed. If, however, the work is considered remodeling or maintenance, it would not qualify as new construction. The decision whether the work is considered new construction or not is determined by the county assessor on a case-by-case basis.
