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Here are the GUIDELINES FOR DETERMINING SQUARE FOOTAGE used by our Association in CT.
The square footage reported is the living area in the home. By definition, living area is space that is intended for human occupancy and satisfies all of the following three conditions:
1. Heated by a conventional heating system or systems (forced air, radiant, solar, etc.) that are permanently installed in the dwelling - not a portable heater - which generates heat sufficient to make the space suitable for year-round occupancy;
2. Finished, with walls, floors and ceilings of materials generally accepted for interior construction and with a ceiling height of at least seven feet, except under beams, ducts, etc. where the height must be at least six feet four inches. In rooms with sloped ceilings (e.g., finished attics, bonus rooms, etc.) you may also include as living area the portion of the room with a ceiling height of at least five feet if at least one-half of the finished area of the room has a ceiling height of at least seven feet, and
3. Directly accessible from other living area (through a door or by a heated hallway or stairway).
The generally accepted rule among appraisers is to include only above grade living space in the square footage calculation. "Above-Grade" is defined as space on any level of a dwelling which has living area and no earth adjacent to any exterior wall on that level. Raised Ranches are an exception, however, if the three conditions are met. Also, space that is "at" or "on grade" is considered "above-grade." Finished basements that satisfy the three conditions are below grade and should not be included in the total square footage. Instead, listings can be written to indicate the number of additional finished square feet below grade as in the following example: "Total square footage does not include a recreation room in the basement that contains 550 square feet."
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For Sale: $234,900
For Sale: $232,500
For Sale: $242,000