Tax reappraisals on additions

[Hotzcatz]

I don't think the tax folks actually "demand to see the premises", they kinda look at the outside and that's about it. They are also totally independent of the Building Department. And yes, they can tax you before the improvements are finished. After all, vacant land gets taxed, doesn't it?. I think they tax it as a house once you start living in it, but you'd have to ask your tax person for specific details. You can also be paying taxes on something for years and never have a building permit for it.