Does a New Roof Raise Property Taxes in California?
No. Under Proposition 13, a California property is reassessed only when it changes ownership or when new construction is completed, and the state's rules list "replacement of roof coverings" as normal maintenance and repair, which isn't new construction (Property Tax Rule 463). The Los Angeles County Assessor's own guide puts re-roofing in its "not assessable" column. The assessor does get the permit and reviews it, but replacing a roof doesn't add to your assessed value. What can: adding a floor, turning an attic into living space, or a rehab that takes the house down to the studs.
What the assessor counts, and what it doesn't
The line runs between keeping the house as it was and making it bigger, different or like new.
| Work | Reassessed? | Where the rule comes from |
|---|---|---|
| Replacing the roof covering | No: normal maintenance and repair | Property Tax Rule 463(b)(4); LA County Assessor ("Re-roofing" is not assessable) |
| Dry rot repairs to the deck or framing | No | LA County Assessor |
| Replacing or repairing a deck | No | LA County Assessor |
| Adding a floor or a level | Yes, as new construction | LA County Assessor |
| Converting an attic into living space | Yes | LA County Assessor |
| A rehab that takes the house down to the studs | Yes | LA County Assessor; State Board of Equalization |
| Adding a garage, patio or deck that wasn't there | Yes | State Board of Equalization |
| Solar panels on the new roof | Some installations are excluded | LA County Assessor; Revenue and Taxation Code 73 |
| Rebuilding after a fire | An exclusion can apply | LA County Assessor; Revenue and Taxation Code 70(c) |
The assessor's guide notes that each project is unique and that it reviews each permit individually, so the table is the general rule, not a ruling on your house.
How Proposition 13 works
Under Proposition 13, the State Board of Equalization explains, the property tax rate is limited to 1% plus the rate needed for local voter-approved debt. A property is reassessed to market value only on a change in ownership or the completion of new construction, which sets its base year value, and otherwise its assessed value generally can't rise by more than 2% a year. New construction is assessed on its own and added to the existing value; the part of the house that didn't change keeps its base year value.
The permit goes to the assessor
Among other sources, assessors find new construction through the building permits that cities and counties send them, and the Los Angeles County Assessor reviews each permit individually. A re-roof permit lands there like any other, which is why it helps that the permit describes the work accurately: a roof replacement, not an addition. How to read a re-roof permit in Los Angeles, and how to confirm it was finaled, is in check a re-roof permit's final status.
After the 2025 fires
Rebuilding after a disaster has its own exclusion, listed by the State Board of Equalization as "Disaster Relief" under Revenue and Taxation Code 70(c), and the Los Angeles County Assessor names fire damage among the exclusions it applies. The rebuilding rules for the roof itself are in rebuilding the roof after the Eaton and Palisades fires; questions about your own assessment go to the county assessor.
Frequently asked
Will my property taxes go up if I replace my roof?
Will the assessor find out I replaced my roof?
What if I raise the roof to add a second story?
Do solar panels on my new roof raise my property taxes?
Does fixing rotted roof decking count as new construction?
Related reading
Sources & methodology
Code sections, rules and figures on this page come from the primary sources below. Codes, local requirements and product terms change; each was verified October 7, 2026.
- California State Board of Equalization, Property Tax Rule 463, Newly Constructed Property
- California State Board of Equalization, New Construction
- California State Board of Equalization, Publication 29, California Property Tax: An Overview (March 2025)
- Los Angeles County Office of the Assessor, New Construction, Remodeling, Repair
We'll replace the roof under a permit, without changing the house
Call (323) 844-7777. We replace roofs under a building permit and close it out with the final inspection. Have ready the address and the roof type; questions about your assessment go to the county assessor.
Prepared by Cali Energy, October 7, 2026. This article is for general educational purposes only and is not legal, tax, financial, engineering, or utility advice. Rates, incentives, codes, permit requirements, equipment specifications, prices, and program terms may change; figures and timelines are estimates, not guarantees. Confirm current requirements with the applicable utility, AHJ, program administrator, manufacturer, or a licensed professional. See our Content Disclaimer. Cali Energy · 19201 Parthenia St, Unit E, Northridge, CA 91324 · CSLB #1032379 (B, C-10, C-39)