Lowest floor

Lowest floor of the lowest enclosed area of a building, including a basement. Note that for the purpose of flood insurance, an unfinished or flood-resistant enclosure used solely vehicle parking, building access, or storage in an area other than a basement is not considered to be a building’s lowest floor, provided the enclosure is built in compliance with applicable flood insurance requirements. This definition applies even when the floor below ground level is not enclosed by full-height walls.