What are substantial improvements?

Substantial improvements are changes to your home that increase the home’s value. For example:

  • Significant structural alterations, including adding square footage
  • Construction requiring permits
  • Adding new features, such as a new bathroom, central air conditioning, etc.

Repairs and home maintenance are not considered substantial improvements. For example:

  • New flooring
  • New appliances
  • Painting
  • Replacing the roof or siding.