At the level of local budgets - according to the new Fiscal Code and 500 GEV, the evaluation in determining the obligations with a special purpose, in establishing the value of buildings for taxation, registers other dimensions both in terms of theoretical and practical part. Motivated by the fact that if in a stable market of buildings the concept of evaluation to determine local taxes can have as a starting point the market value of these buildings, the current period is not characterized by such a state of stability which led national authorities to identify other concepts in order to determine taxable value of buildings as the expression of market value is affected and no longer provides stability for decisions on taxes based on market value. The taxable value of buildings has the basic value of new construction, ie built when determining the taxes. In this respect specialty literature makes speech about a new concept: the cost of reconstruction. The value of new buildings that can be adjusted for their age is, the period since the date of construction, eventual upgrades or consolidation of the supporting structure in a normal period of use. “The current cost of a modern equivalent asset minus the deductions for physical deterioration and any relevant forms of depreciation and optimization.1 “The current cost of a new item, identical”2 Thus, diversification of taxable value concept is of reach of the tax authorities in a well stated and well determined purpose, based on evaluation reports, direction where we present a practical application.