I agree that it may be advantageous to leave it lower in the county records. It depends on the location of the property. We work with tax assessors nationwide and each has their own way of handling this. If it is important to you to have it correct, you may supply them with your information in advance but they may wish to do their own field check and measure it themselves. Keep in mind that the county will measure the exterior dimensions, which includes overhangs, stairs, stoops, loading docks, exterior additions, etc. They will probably use the furthest point of any part of the building to represent the exterior measurements. You need to communicate with them, and may have to file a tax appeal, in order for them to recognize net rentable SF rather than gross SF.
Mar 27, 2013