smallest even foot. An appraiser measures the entire perimeter, noting all measurements on a sketch. Many assessors now use a laser measuring device. The appraiser starts with making a sketch of the entire perimeter, delineating “finished” versus “unfinished” at the end of the process.
- A split-level entry way is only counted once.
- Though potentially it could be divided into upstairs and downstairs space, a two-story cathedral ceiling living room is counted once.
- Areas not directly accessible from finished living space such as storage sheds, breeze-ways, covered patios and detached cottages are never included in the square footage total.
- Garages are generally not included in square footage figures.
- Closets in a finished area are included in “livable space,” whereas a furnace closet in the basement would be calculated as “unfinished.”
- An area with a low ceiling, such as a loft, is measured only where ceiling height is at least four feet.
- For an attached dwelling such as a condominium, square footage measurements can be made from the inside surface of the wall, with an extra six inches added to compensate.