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800x1200 - If the basement is a walkout basement with egress windows that make it a habitable level, then yes it counts as a story of the building for tax purposes;

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600x1200 - However, a story refers to a level that resides above ground.

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900x1200 - If the basement is a walkout basement with egress windows that make it a habitable level, then yes it counts as a story of the building for tax purposes;

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469x600 - A single story house plan can be a one level house plan, but not always.

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Cottage House Plan with 4 Bedrooms and 3.5 Baths - Plan 1876 If the basement is a walkout basement with egress windows that make it a habitable level, then yes it counts as a story of the building for tax purposes;