(1) The following criteria will be used to identify new construction and destruction:

(a) all residential or commercial structures, out-buildings, and mobile homes that were built, remodeled, or destroyed in the preceding year;

(b) properties with new, attached garages built in the preceding year;

(c) properties which had any land reclassification or land use changes; or

(d) properties with out-buildings built in the preceding year.

(2) The following will not be considered new construction or destruction:

(a) properties with square footage changes due to correction of measurements or sketch vectoring, or due to coding corrections for story heights, such as story with full finished attic to 1.5 stories;

(b) properties with improvement grade changes;

(c) properties with condition, desirability, and usefulness (CDU rating) changes;

(d) properties with changes in heat or air conditioning;

(e) residential dwelling units with changes in square footage of living area of 100 square feet or less;

(f) properties with changes in effective year; or

(g) properties with changes in finished basement areas.