The law requires that owners, or their agent, must come to the Revenue Commissioner's Office no later than December 31 to sign a new assessment officially reporting any improvements made to or any removal of structures or features from their property, on or before October 1 of that year. Examples of improvements that are assessable would include new structures or additions, swimming pools, extensive repairs, remodeling or renovations; adding a fireplace, extra bath, patio, deck, carport, garage, etc. However such things as re-roofing, minor repairs and painting, (normal maintenance type items), would not require a reassessment. Generally speaking, any work done that would more than nominally increase the value of a property would constitute an assessable improvement.