"Patscga"wrote in message
That's not true at all. I sold a house last year with a basement that I
did off the books. I also know many people that have done the same thing
and had no problem. It is quite a common occurrence, legal or not.

You're right. And the property assessment department couldn't care less.
And
the tax assessor couldn't care less, either. I speak from experience.
Pat

You're speaking solely of your area. Where I'm sitting, they do assessments
ever 3 years, they base assessment on living area. A basement is not
considered living area unless finished. Those that do not let the county
auditor in for assessment, find their taxes sky high, and soon welcome the
auditor back for a visual assessment after they file a lengthy and time
consuming appeal.