We have a remark place right after the s.f.________ Source__________
We can put in tax assesor, owner, appraisal, etc. That is where we can say inc fin LL
Inclusion of basement or below-grade space in the calculation of total square footage has little to do with whether the space is finished or has one or more walls above grade. For space to be included in any calculation of total square footage of living space, that space must comply with the building code requirements for habitable space.
A basement may be a finished walk-out type and still not meet the requirements for habitable space; generally, because the ceiling height is less than 7' 6" or, perhaps, because while the space has daylight windows those windows do not meet the requirements for natural light and ventilation or egress. In such a case, that space cannot be included in the square footage of the house. This also applies to space in a finished attic or the upper floor of a Cape Cod style house.
Generally speaking, the square footage listed in the tax record is accurate, unless the house has been recently remodeled and the records do not yet reflect the square footage of an addition. The reason these records are generally correct is that the square footage listed is (was) taken from the building plans for the house and thus, lists only that square footage considered habitable space.
We have "Square Feet" which is what the auditor bases your assessment on. Usually this is above ground square footage.
It will now have another field "livable space" which includes all the homes living space -- that Florida Room or finished basement will be able to be included.
It will help in situations like what Meggie is referring to.
In Florida it is an issue with finishing a lanai. Here the rule of thumb (since ceiling heights and windows or wall are not an issue) is weather or not it is under heat and air. If hear and air have been installed then it is included, if not then it is mearly an enclosed lanai and not considered living space.
Best of Luck
Linda J Sears