I am pretty sure you need a permit, it helps when you go and sell your house later on (I could be wrong but this is what I have been told) and if something happens (you wire something wrong and the house burns down) at least you have a leg to stand on.
My taxes did not go up by a lot..
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Setup: 180G DT, 105G Refuge (approx. 300lbs LR, 150lbs Aragonite)
Hardware: Super Reef Octopus SSS-3000, Tunze ATO, Mag 18 return, 3x MP40W, 2X Koralia 4's Wavemaker
Lighting: 5ft Hamilton Belize Sun (2x250W MH, Blue LEDs) Vertex Calcium Reactor 2x Deltec Pellet Reactors
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