AS previously stated any tax increase would be minimal. I personally would not give up something I want or moreso, personal comfort and safety (ie minimize falls), simply to save a couple of dollars in taxes each year.
However if the room is already enclosed, increasing the floor height could add other problems..ie how are you going to handle the door leading to the outside. Im sure this could be taken care of but my point is it may be more involved than just raising the floor.
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