We've have received 3 estimates on enclosing our 10x20 lanai with 20" fixed windows on the bottom and sliders on top with low e 366 glass and insulating the ceiling; estimates range from $8,500 to $10,500. All 3 companies said that if we duct the existing a/c and heat in there (for about $600), it counts as taxable space. If we decide to do a mini-split system (about $3,200), it doesn't count as taxable space. A no-brainer on that decision.
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