I am currently paying for a fully finished basement ?

If the rooms have cement floors, no finished walls, and no ceiling, they are not finished living space and should not be counted in your home's square footage or bedroom count. A room with bare cement, exposed joists, and no walls is unfinished space by any standard. Check your county's property tax records to see how your home is classified. If the tax records show your property as having a fully finished basement with extra bedrooms and that doesn't match reality, you can file an appeal with the county assessor's office to have the records corrected. An incorrect bedroom count or inflated square footage means you could be paying more in property taxes than you should. If you're making mortgage payments based on what you were told at purchase about the home's bedroom count or finished space, and the reality doesn't match, that's a different issue. Your mortgage payment is based on the loan amount, not the bedroom count. But if you feel you were misled about what you were buying, consult an attorney about your options.

You have no walls or floors, this is not a finished space. Keith Jean-Pierre Managing Principal The Dapper Agents Operations In: NY, NJ, FL & CA

Basements are essentially nonexistent in Florida due to the high water table and sandy soil composition, so if you are relocating to Florida and budgeting based on a finished basement from your current home, that square footage calculation will not transfer directly. In Citrus Springs, Citrus County, Florida, homes are built on slab foundations or occasionally stem walls, and the finished living space you are accustomed to in a basement is typically found instead in bonus rooms, enclosed Florida rooms, or detached workshops on larger parcels. If you are comparing home values between your current market and Citrus Springs, understand that comparable finished square footage in Florida is above grade, which affects both the appraisal and the cost per square foot analysis. If additional flex space matters to you, factor in the cost and permitting requirements for adding a Florida room or outbuilding rather than assuming the same footprint you have now will be available. Citrus County does have rural and semi-rural lots where detached structures are common and permitting is more straightforward than in urban counties. Adjusting your square footage expectations before you start touring homes will make the search significantly more productive. Kevin Neely & Kaitlynd Robbins | K2 Sells

Square footage is counted as "Heated", finished interior space

Also basement bedrooms must be heated( from a permanent heat source, not a space heater, and must contain a window, and closet