I am fairly sure that you are not exempt from tax if you have an unfinished roof.
It's simply easier (and cheaper) to add floors in the future that way.
Our Greek-American family-friend (who owns a Greek restaurant in the US, and an American restaurant in Greece) explained that Greeks couldn't easily finance home construction or home improvements, so they build what they can afford at the time, and add on to it whenever they saved enough money (or collected enough stolen/black-market building materials). So everything has to be built for future expansion. And if that two-story building is taxed as a one-story building for a while, before it gets reassessed....
But this was before EU economic changes, so my information is likely out of date.
reason - finished painted buildings get taxed, so nobody ever finishes them, and rather lives fugly but cheap.
Also valid for other towns, but it was most visible in La Paz, especially when using teleferico.