Another square footage challenge

Garden level is in fact technically a basement as its partially below grade. Basement level is in fact a cellar and completely below grade as far I can see although floor plan shows both a door in rear yard and a window in front yard. I would call it (40*21*4)+120=3,480sf.

That is including garden which is 4 feet below grade. But seems reasonable to include the garden level as it is indeed usable for living and legal bedroom.

If you Google the address and look at the summary on the results page under the Zillow entry you will see an interesting number.

Compare to 246 West 11th St.

30, In your opinion, when does it seem reasonable to include garden floor which is partially below grade but has windows on both sides?

Personally I don't mind including any usable square footage (not including windowless basement) nearly as much as I mind including exterior walls, staircases, gardens, roof terraces, etc.

I agree about not including windowless basement and including usable garden level with the test being whether you can have a legal bedroom there with a bathroom.

I assume you will include exterior walls/staircases for a townhouse (even DOB includes that). Garden and roof terraces naturally should not be in the listing square footage.