Notwithstanding sections 41-2535 and 41-2572, the commission may build, alter, repair, improve or demolish a structure or other improvement by employees or force account if the project cost does not exceed thirty-five thousand dollars. This exemption does not apply to an office or residence building or to storage facilities for equipment and supplies. In fiscal year 1986-1987, and each fiscal year thereafter, the maximum project cost for which construction by employees or force account is authorized shall be adjusted by the annual percentage change in the GDP price deflator as defined in section 41-563, subsection E.