property tax assessment
Are there any standards in what spaces are factored into property tax assessments? Is property tax simply a factor of square footage, or does the type/location play a factor too? Does it differ from state to state or community to community?
Assuming equal sizes and finishes, would a family/rec room finished over a garage be taxed differently than one in a basement, or attic?
Likewise, is there a taxation difference between a patio, a deck, a covered porch, screen porch, 3-season porch, enclosed sun room, etc?
Is an attached garage taxed differently than a detached garage? What about a barn or utility structure used as a garage?
Has anyone created or altered their designs based on potential tax impact?