does a basement count as a story

does a basement count as a story



If the basement is a “walkout” basement with egress windows that make it a habitable level, then yes it counts as a story of the building for tax purposes; if it is a windowless storage space, then no, it doesn’t count as a story. It is not true that building levels that are partially or fully underground never count as stories, because if that were true there would be buildings that have no stories at all, because they are underground, when actually there are multi-story buildings that are recessed completely below the ground.


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