Here in New York you'd have to demolish the part of the house you no longer used to get away with lower taxes. If it's standing, it gets taxed. But I don't understand how you can be looking at a tax bill for a structure that doesn't exist yet...
I was surprised by that bit about Liz successfully petitioning to have her property taxes reduced due to the fact that half of Collinwood was closed off (which says a lot about the Collins' financial situation, don't you think?). Do you know if that's really possible there? I'm about to pay taxes here on an addition that's not even built yet. :-