By CRAIG FREILICH

Your property taxes won’t necessarily go up just because you make home improvements.

People should not be worried about higher assessments on their property if all they are doing is keeping the house and yard in shape, say local assessors.

But even homeowners who do substantial work to a property may be able to spread the assessment increase out over several years to keep the tax bill from suddenly jumping.

“If you’re keeping the property up, that won’t change your assessment,” said Canton Assessor Steve Teele, who is also the assessor in Hammond.

“If you’re just painting or replacing some steps, go right ahead,” said Potsdam Assessor Kim Bisonettte.

“Things like that would not require and assessment increase at all,” he said.

“But it depends on how extensive the work is. Painting is one thing. But if you had wood siding on the house and put up aluminum or vinyl siding, that would require an assessement,” Bisonette said.

“The bottom line,” said Teele, “is what would make it sell now for more than it would before.”

“Add a deck, or cover or enclose an existing deck, add a garage -- those things would add to the property value,” he said.

Bisonette makes some more distinctions: “Just replacing an existing roof – shingles off, shingles on –would not require a reassessment. But if you change the pitch of the roofline, I would have to look at it to see if the work added substantial value,” such as adding interior space by putting up a dormer or raising the whole roof might do.

“Just replacing a couple of windows would probably be considered maintenance. But if you’re replacing all the windows, that might reach the tipping point,” Bisonette said.

Delayed Assessment Increase

But assessors note that if you do make major improvements, an adjustment to a higher assessment can ease the tax load by stringing out the increase over the course of several years.

One- or two-family house owners can apply for a capital improvement exemption that actually forgives the full amount of the assessment increase the first year, adding 12½ percent of the assessment increase each year until it is all included in the tax bill after eight years. This is known as the “421-F” program, devised by the state.

“It’s a cushion that allows for upgrades without getting hit with the full assessment increase the first year,” Bisonette said.

There are some restrictions, of course. First, the property owner must apply for the exemption each year. The value of the alterations must be at least $3,000. Depending on the local municipality, there is a cap on the increase that can be exempted. In the town of Potsdam, that limit is $80,000 of an assessment increase; in the village it is $50,000, and $50,000 in the village and town of Canton. The village of Norwood has adopted the exemption plan, too, according to Mayor Jim McFadden.

Another restriction is that at least half of the square footage of the house in question must be at least five years old, so it doesn’t apply to a new house, Bisonette said.

“This is directed more to older houses,” he said.

“For some houses in sub-standard condition, this can be important,” Bisonette said. “If wiring and heating systems are replaced, the house can be made safer while cutting fuel and electricity costs.”

He also notes that while apartment buildings do not qualify, if someone owns more than one one- or two-bedroom house, they can apply for improvement exemptions on each one. And anyone who does work over several years can apply each year the assessment would go up. “There is no limit to the number of exemptions you can apply for.”

The deadline for applications for capital improvement exemptions is March 1.

Same Deadline for STAR

Assessor Teele said that deadline also applies to people who want to apply for the STAR, or School Tax Relief program. The basic STAR program, Teele explained, is for people whose incomes are below $500,000 a year, and will grant an exemption of up to $30,000 of the assessed value of a residential property they own and live in; the Enhanced STAR program is for people at least 65 years old whose income is below $79,050, who can get an assessment exemption of up to $60,000 on a house they own and live in.

Neither Teele nor Bisonette believes their municipalities will attempt a full property revaluation this year, in Canton because Teele says he keeps the rolls at the preferred 100 percent valuation, or as close as they can come to “full market value.”

If an assessment roll is believed to be lagging behind the market – up or down – taxes are calculated using an equalization rate, a calculation of the difference between a municipality’s existing assessments and a revised “true market value” determination based on recent sales.

In Potsdam, Bisonette says that while he believes the town’s tax rolls are not far off the 100 percent mark, it is probably too late to start a revaluation and complete a survey of all 5,000 parcels in the town before May 1, “when the tentative assessment rolls have to be submitted,” he said.

“So we probably won’t do that this year, but it’s a decision for the board. But once the equalization rate comes in, they could change their minds.”

What’s Assessessed & What’s Not?

Many home improvement projects will not lead to increased assessments, while those that improve re-sale value can result in an increase.

And removing buildings from a property to actually lead to a lower assessment.

Here are state guidelines that can help when determining what home improvements will or will not increase your assessment. For further information you should contact your assessor.

Un-Assessed Improvements

Here are some normal maintenance and repair jobs that you can do on your property without increasing your assessment:

• Painting - outside and inside

• Repointing, repairing and replacing existing masonry

• Replacing plumbing and light fixtures (if not part of complete modernization)

• Remove unused porch and dated exterior trim

• Added electrical outlets

• Outdoor electric cable and outdoor lights

• Sandblasting existing masonry

• Lawns and landscaping

• Lawn sprinkler systems

• New roof

• New furnace replacing worn out furnace of same grade

• Plaster repairs

• Redecorating, including new wallpaper

• Repairing porches and steps

• Added closets and other minor built-ins

• New ceilings

• Weather stripping, storm windows and doors

• Exterior awnings

• Repairing or replacing sidewalks or drives

• Automatic hot water heaters

• Add or replace gutter downspouts

• Put numbers on houses

• Added light near house number

• Repairing dilapidated shed and garages with rear lot parking area

• Pave rear lot parking area (500 feet or less)

• Add built-in vent fans

Lowering Assessments

Assessments may decrease if old out-buildings, garages, etc. are torn down; contact your assessor for details.

Increase Assessments

Some improvements leading to greater comfort and home re-sale value may result in assessment increases. The following are improvements that could bring a higher assessment:

• Creating additional living space such as finished basements, etc.

• Change from single-family to multiple family use

• New basement replacing no basement or part basement

• Added rumpus room

• New rooms finished in attic

• Complete modernization and conversions

• Forced air, hot water, or other automatic centralized heating plant replacing use of stoves as heating units.

• Extra bedroom, bathroom, fireplace or porches where none existed

• Paving or other street improvements

• New exterior siding

• Patio

• Rehabilitation

• Structural change - walls, windows, doors, etc.

• Central air conditional and vacuum systems.