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What do property area (sq. ft.) include?

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Because on my house that worked out to about 400 sq ft extra they were able to tax me. When it comes time to sell, I may or may not be able to use that extra sqft in the listing price.

Would you be happier if they just lowered everyone's square footage and assessment and increased the tax rate? Either way they need the same amount of tax revenue to pay the town's expenses.
 
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