It would be considered below grade and not be considered part of the sq footage.

Contact County Appraiser for Re Improvements and effect on Save our Home Appraisal
 

Looking at Sumter County Property Appraiser Site see reference for improvements below.


Contact your Appraisal Authority directly
My interpretation is that the improvement appraisal is added at 100% to the previous property assessment with the limit of SOH say 3%. After the first year the improvement appraisal is limited by the SOH rules. It does not state that you lose your previous SOH benefit.

"Amendment 10 – Save our Homes
Please contact our office if you have any questions regarding Amendment 10 – Save Our Homes

What is the Save Our Homes amendment?
Section 193.155(1) of the Florida Statutes was enacted to implement an amendment to the state constitution to limit annual increases in property value assessments on real property qualifying for and receiving homestead exemption.

How does the amendment limitation apply?
Real property shall be assessed at full market value (just value) as of January 1 of the year in which the property first receives the homestead exemption. The following year the property is reassessed and any changes from the prior year’s assessed value is not to exceed the lesser of 3% of that prior year assessed value or the Consumer Price Index percentage change, (except capital improvements, additions or improvements)

How is my property affected?
The year following the granting of homestead exemption, the property is subject to the limitation.

What about any changes, additions or improvements to the homestead property?
New construction or additions shall be assessed at full market value as of the first January 1 after the changes are substantially completed. In these circumstances, it is possible that the assessed value may exceed the amendment limitations. However, after the first year that the changes are assessed at full market value, they are also subject to the amendment limitations."

Let this be an example of the accuracy of free social media advice.

I am not aware of any law that requires the appraiser to use square footage to value the property. See Post No. 17, which discusses the Florida law. It doesn't say anything about square footage.

I live in Sumter County and enclosed my Lanai. We insulated over the former lanai, added electrical outlets and a Mini Split with humidity control. We did not remove the sliding doors. The Mini Split has cooling and heating capability. At that time several years ago, we were told that the Sumter county regs said that if the minisplit had Humidity control, and the doors to the main house were left in place, it did not count as added living area. No tax impact.

We added to and enclosed lanai, glassed, raised floor, removed sliders and kitchen window, added a/c vents & returns, upgraded home a/c from 3.5 up to 4.0 tons to handle extra 425 Sq ft of new living area. It's a beautiful new space that we use all the time. Our taxes went up $1,000 this year! You got to pay the piper...

What Sumter County regulation says that?

Yes, listen to this guy.

1.Simply lift the doors out of the frame and store them in the garage. 2. Don't let the assessor into the garage. 3. Reinstall the doors and measure the dog's IQ quotient.

Leave the sliders in place until the assessor visits. Then lift them out.

The door(s) used for exit and entry to the lanai, sliding or other types such as French or double French, must be exterior rated.

We enclosed ours in 2015.....did not heat or cool will not unless my wife determines we should. Had no tax impact. :). Last year during my insurance review it was determined that my house was insured with the lanai that originally came with the house, and in the event of loss would only be covered as the screened lanai. I needed to take the drawings (T&D did the work) to the county office, they reviewed and certified and then I gave the drawings and the new certification to the insurance company who then adjusted my policy to reflect what I had. Never gave it a thought that enclosing the lanai (raised floor, knee wall, major electrical, multi layer windows, insulation etc) would not be insured, then of course, how would they know? Anyway, just my experience.