Enclosed our lanai over two years ago with double pane glass. Did not install heat/air. At the same time we added a large bird cage. We had a visit from the property appraiser's office shortly after the job was done. He specifically targeted the bird cage and said there was no additional tax on the lanai.
During the hot summer months we do not use the enclosed lanai. It is great in the spring and fall, and we continue to use it in the winter with a small portable heater. I don't think our existing AC unit could handle the additional square footage.
The outdoor light was necessary but we already had installed one when we had some other electrical work done.
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New York, California, Pennsylvania, Florida
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