Almost everything associated with the improvement or maintenance of a structure is counted in the 50% threshold. such as materials and labor, including the estimated value of donated or discounted materials and owner or volunteered labor • Site preparation related to the improvement or repair (foundation excavation, filling in basements) • Demolition and construction debris disposal • Labor and other costs associated with demolishing, moving, or altering building components to accommodate improvements, additions, and making repairs • Costs associated with complying with any other regulation or code requirement that is triggered by the work, including costs to comply with the requirements of the Americans with Disabilities Act (ADA) • Costs associated with elevating a structure to an elevation that is lower than the Base Flood Elevation • Construction management and supervision • Contractor's overhead and profit • Sales tax on materials • Structural elements and exterior finishes, including: • Foundations (spread or continuous foundation footings, perimeter walls, chain walls, pilings, columns, posts, etc.) • Monolithic or other types of concrete slabs • Bearing walls, tie beams, trusses • Joists, beams, subflooring, framing, ceilings • Exterior finishes (brick, stucco, siding, painting, trim, etc.) • Interior non-bearing walls • Windows and exterior doors • Roofing, gutters, and downspouts • Hardware • Attached decks and porches • Interior finish elements, including: • Floor finishes (hardwood, ceramic, vinyl, linoleum, stone and wall-to-wall carpet over subflooring, etc) • Bathroom tiling and fixtures • Wall finishes (drywall, paint, stucco, plaster, paneling, marble, etc) • Built-in cabinets (kitchen, bathroom, utility, entertainment, storage, etc) • Interior doors • Interior finish carpentry • Built-in bookcases and furniture • Hardware • Insulation • Utility and service equipment, including: • HVAC equipment • Plumbing fixtures and piping • Electrical wiring, outlets and switches • Light fixtures and ceiling fans • Security systems • Built-in appliances • Central vacuum systems • Water filtration, conditioning, and recirculation systems • Smoke detectors

Please login to post an answer.