I have a question about the definition of calculated living area used by my town assessor. I live in the town of Sennett, Cayuga County, New York. My assessor has calculated my 2 story colonial as having the same square footage on the 2nd floor as the 1st. My question lies with the second floor as my 1st floor has an open foyer to the second floor. Should the square footage be deducted from the second floor for the open foyer? My open foyer area 10'x12' is clearly visible on the drawings provided to the building permit code enforcer. My second question is on my walk in attic. My attic is a walk in trough from the second floor bath. The attic is located over the attached garage. You have to step down 7" trough a door to enter this space. The ceiling space of this unfinished area is 6'-11" the area size is 14'x26'. The town assessor is telling me that this area is considered as usable living space, is this correct?