We generally prefer historical cost basis over any time of assessment, so what you paid for an item. However, one problem with the historical cost basis for ad valorem taxes is it adjusts for realized gains and losses while not adjusting for holding gains and losses. This means that two identical houses would pay two different taxes based on the last time they were sold. This isn't quite fair so to remedy this, ad valorem taxes are occasionally adjusted to compensate somewhat for holding gains and losses. In other words, we don't want people who bought 3 acres next to Central Park 65 years ago, to be paying property taxes on $100,000 when an identical property next door pays taxes on $15,000,000. That is the entire purpose of adjusting property values. Improvements aren't simply holding gains, it is putting money into the structure so that it is nicer. If you want to fairly tax improvements you would need a tax on the increased value less a tax credit the amount paid over the marginal assessment value. So, the premise that you have some moral obligation to pay marginally higher taxes because you spent $50,000 for a nicer kitchen that adds only $20,000 to the property value, is one I find questionable. In other words, if you paid more for the remodel than it added in property value you should get a tax credit against the increase. However, that is far too complicated and thus taxing jurisdictions who are acting efficiently and attempting to be fair, avoid increasing valuation for improvements and replacements, but do increase valuation for additions. Now this is completely different than rules that allow select groups to avoid assessment for holding gains and losses.

Hi Noah, I am so glad that you are pleased with our work. I am very thankful that you decided to go with the renderings that Marblus created for you. I know we all worked very hard on that. I am also very excited that you implemented my of our suggestions like going with a natural walnut vanity cabinet for your Master Bathroom . I truly believe that our ability to provide you, our customer, with an excellent 3D renderings for the Kitchen and Master was an exceptional touch. It was such a pleasure to work with you and watching our ideas unfold into a beautiful remodel. Thank you – Leo Palacios

@thisisnotadrill We had the bathroom stripped to the studs, so we installed a 2x6" notched into the framing (note this was not a load bearing wall) the full length of the vanity. We reinforced the inside of the vanity boxes with large L-brackets and screwed those into the 2x6" (behind the drywall at this point). If you can, it's undoubtedly better to buy a vanity made for wall mounting but we made it work and it's very sturdy. Good luck!

Very nice! I love the little chest alcove that you added. I bet you can reach those drawers from both the toilet and the tub. I hate finding out I forgot something when I am already all wet. Is that a curio cabinet near the door? What will go inside?