We have ordered new kit cabinets, but I probably won't be receiving them until after Christmas. The current flooring is linolium over 3/16" particle board, but I will be removing that and putting down tile over Hardi-backerbd. My question is: do I install the cabinets right over the subfloor, or should I continue the backerbd under the cabinets, or put plywood under the cabinets? The concern I have of putting the cabinets on the subfloor is will the dishwasher come out after I install the backerbd & tile in front of it? The wife is short and has said she'd rather have the counters lower, than higher.

you need to bring the sub-floor under the cabinets. Otherwise the dishwasher will not fit properly and will hang up on the tile when its removed for any service.
I suggest to use what ever your using on the floor for the tile to be placed under the cabinet so the height remains the same. Depending on the type of tile and cost you may want to tile the floor before you place the cabinets this way you can use full tile along the edges and not have to cut and fit around the cabinet bases. Will save you some time later.

Thanks for your answer. I am leaning towards laying backerboard across the whole room. I have seen lots of pictures where the entire room was tiled and cabinets put over them. However, I do have a cabinet penninsula that juts out 7' and that means securing it thru the tile. Also depends what texture tile the wife picks out as to how the cabinets would sit on it. Could just continue the tile under the counter where the DW sits. That would give me a space X, minus thikness of tile and thinset.

From experience in installing and taking out dishwasher for customers I have learned that it is best to go ahead and let the tile go under the cabinets as well. This saves you a lot of trouble if your dishwasher ever leaks (easier to mop up and no real damage done to the floor)as well as putting the dishwasher at the right height if it needs to be removed for any reason.

If you're going to have the room clear, it will be better to lay tile across the whole room, including under where the cabinetry is going.


Matt
Cupan Custom Tile
Charlotte Tile