Measure the height of the room using a tape measure. Measure both the highest and lowest points of the ceiling. The room must be at least 7 feet tall to be included as part of the home’s living space. However, if there are beams or ducts in the room, the height needs to be only 6 feet and 4 inches under those spaces.
Calculate the length and width of the room to determine which portion of the room is at least 7 feet high. Measure the length and the width of the room and multiply the two measurements to calculate the square footage. Next, determine the square footage of the portion of the room that is at least 7 feet in height. If at least half of the room is 7 feet high, you can include the part of the floor space where the ceiling is at least 5 feet in height in your measurements.
Include the room in the home’s general living space if the room is reachable by a staircase or door that leads to the rest of the home. If you have to climb down a ladder or go outside to reach the room, it is not part of the home’s living space.