(a) In this section, “normal repairs and maintenance”:
(1) means an expenditure to replace original components of a building to maintain the physical character of the building in its current condition; and
(2) includes:
(i) interior or exterior painting;
(ii) landscaping;
(iii) fencing;
(iv) replacing gutters or downspouts;
(v) adding storm windows, storm doors, or weatherstripping;
(vi) adding insulation;
(vii) electric rewiring;
(viii) replacing plumbing and light fixtures;
(ix) replacing a furnace with more efficient oil or gas burners;
(x) redecorating;
(xi) installing new ceilings or wall surfaces;
(xii) removing room partitions to change the shape of a room;
(xiii) replacing a roof with a roof of a similar type and material;
(xiv) replacing an existing driveway and lead walk;
(xv) repairing a foundation because of structural defect or age if there is no enlargement of the improvement or building; and
(xvi) replacing an existing air conditioner or other built-in appliance.
(b) Normal repairs and maintenance may not be separately assessed for inclusion in the assessment of real property used for residential purposes.