
The completion of a lower-level space transforms it from a raw, often utilitarian area into a habitable extension of the home. This process involves specific improvements that render the space suitable for... Read more »

A habitable lower level space, enhanced with improvements to walls, floors, and ceilings, constitutes a transformed subterranean area. This space typically includes electrical wiring, lighting, and often, heating and cooling systems. Walls... Read more »

