Yes. Operative words are finished, walk-out, comparable quality to rest of the house. I have a listing in Lower Easton with a finished walk-out basement and the town card shows 2402 sq. ft. as the base rate for the first floor (it's a Ranch) and an additional 1068 sq. ft. for the Basement with rec room, 2 bedrooms and full bath. MLS# 98539227
Hope this helps, but check your local area . If looking to buy in Fairfield County CT, please give me a call.