Opinions would be greatly appreciated... I have been contacted to do a report for a lady who is in the middle of a divorce. The husband is keeping the house and paying the wife off with equity. The husband has already had an appraisal done on the house, and the wife is not happy with the numbers. She believes the husband and appraiser are "buddy,buddy". So here I come in, to do an appraisal for the wife to check the first appraisers number. Here's my problem: They have a two car garage and half of the garage is heated and cooled. Let me see is I can paint a mental picture: picture a 20 x 20 two car garage, right in the middle just behind the automatic door opener they have constructed a wall which splits the garage in two. Half of the garage is still a garage with a garage door that opens and closes. The thing is you can't park a car in it because it is 10x20, it has become a storage area. The other half has been finished and it is used as a extra living/laundry area. It has one air duct from the conventional heating system, it also has a window unit. Should I count this as GLA? The finish in the finished garage area is the same as the rest of the house except in one respect; it has hard board in place of sheetrock. The floor finish is tile, it has one air duct. Here is a list of things that classify is as gross living area: it's finished, heated and cooled, has a light and fan fixture, it is directly accessable. Here is a list of things that don't classify it as gross living area: the floor of the finished area is lower that the rest of the house (there is a step down into the room, but the area is not below grade), the finished walls are panel board instead of hard board, no natural light can enter the area because the small window is filled with a window a/c unit, privacy is limited because the washer and dryer are located in the room and to get to what's left of the garage one must go through the finished part of the garage. This is a pretty big deal, if this area is counted as gross living area it will affect the value of the house. I will have to use comparable properties that have larger square footage counts. Then I have to adjust for functional obsolecence because of the garage. The thing that gets me is that every single house that I have been to that has a two car garage, the garage has stayed unfinished. It is not typical for market participants to finishout only half of their two car garage. So, this is what I think I am going to do because I believe that this is least extreme measure, but is it correct, idunno: take the base square footage of the subject property and use that number to find comparable properties, also keep the garage as a garage. Then I have two choices, I could either add the cost to construct the living area in the garage to the comparable properties, or I could subtract the cost it would take to remove the finished area from the garage so that it functions as a two car garage again. Input is greatly appreciated, I wish all homeowners knew about the principle of conformity.