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COST_REPORT · BASEMENT · 2026

Basement conversion costs.
From rec room to permitted AADU.

Pricing from our last 19 Puget Sound basement permits. Four scope tiers, the code that actually governs ceiling height + egress, waterproofing systems, and 5-year ROI for the tier that pays back — permitted basement AADUs.

Permits sampled
19
PSF range
$55–$560
Best ROI tier
Basement AADU
Recoup @ sale
70–105%
SPEC_01 / FOUR_TIERS

The four basement projects we actually build

TIER_01

Basic finish — rec room

All-in
$38k – $72k
$/sf
$55 – $95/sf
Build
5 – 8 wk
  • Framing on existing perimeter, R-15 batt + 2" rigid
  • Drywall, paint, baseboard, LVP over moisture mat
  • LED recessed lighting + 2 dedicated 20A circuits
  • Egress window only if a sleeping room is added
  • No bathroom rough — existing 1/2 bath only
  • Sealed-combustion sump + radon membrane (where flagged)

Best fit: Owner-occupied recreation space; no new bedrooms or rentable use.

TIER_02

Finished suite + 3/4 bath

All-in
$78k – $145k
$/sf
$110 – $165/sf
Build
9 – 13 wk
  • Two-room layout, code-compliant egress window in BR
  • 3/4 bath, ejector pump where below sewer invert
  • Sub-panel feed, mini-split for zoned heat + cooling
  • IRC 2024 ceiling-height compliance (7–6" min after finishes)
  • Schluter Kerdi shower + Wedi niche, no mud-pack
  • Class-1 vapor strategy verified by WSEC R702.7

Best fit: Family suite, returning college student, occasional guest stays.

TIER_03

Permitted basement AADU

All-in
$148k – $235k
$/sf
$185 – $265/sf
Build
14 – 20 wk
  • Kitchen with 30A range + ducted exhaust per IRC M1503
  • Separate exterior entry, 36" code path, lit address
  • Independent metered sub-panel where city allows
  • Sound-rated assemblies — STC 50 floor, STC 45 demising walls
  • Egress + emergency rescue opening in every sleeping room
  • Stormwater + footing drain inspection (Seattle SDCI)
  • WSEC R406 path documented for rental certificate of occupancy

Best fit: Long-term rental owners, multi-gen households, house-hacker buyers.

TIER_04

Underpin + dig-out

All-in
$245k – $480k+
$/sf
$320 – $560/sf
Build
22 – 36 wk
  • Bench footing or full underpinning (PE-stamped)
  • Slab removal, dig-down 12–18" for ceiling height
  • New slab on poly + 2" rigid + capillary break
  • Perimeter drain re-pull, daylight or sump discharge
  • Structural shoring during dig, geotech monitoring
  • Full kitchen + bath + dedicated HVAC + life-safety

Best fit: Pre-1950 Seattle/Tacoma homes with sub-6'8" ceilings or active water issues.

SPEC_02 / CITY_BREAKDOWN

Cost by Puget Sound jurisdiction

City$/sf rangePermit feesBuild windowNotes
Seattle (SDCI)$135 – $310/sf$3,200 – $7,80012 – 18 wkMost basement AADUs trigger an SDP review; existing-FAR credits favor conversion over new build.
Bellevue$140 – $330/sf$3,400 – $8,20010 – 14 wkStricter egress + emergency-rescue review than Seattle; faster cycle overall.
Kirkland / Redmond$120 – $280/sf$2,400 – $5,8009 – 13 wkOnline portal; basement AADUs frequently approved when ceiling height already complies.
Tacoma$95 – $230/sf$1,600 – $4,2008 – 12 wkOlder homes mean more underpinning candidates; favorable rental market for finished basements.
Snohomish County$110 – $260/sf$2,000 – $4,8009 – 14 wkPUD coordination on sub-panel feeds; septic-tied homes require capacity letter for AADU.
SPEC_03 / CODE

Code that actually governs basements

Min ceiling height
IRC R305

7–0" finished in habitable rooms; 6–8" at beams & ducts (IRC R305 / 2024).

Emergency egress
IRC R310

Sleeping room: 5.7 sf min opening, 24" h × 20" w min, sill ≤ 44" AFF (IRC R310).

Window-well drainage
IRC R310.2

Connect to footing drain or daylight; min 9 sf area, 36" projection (IRC R310.2).

Vapor strategy
WSEC R702.7

Class-I vapor retarder on warm side; rigid foam interior face counts as continuous insulation (WSEC R702.7).

Radon
IRC Appendix F

Passive sub-slab system required in Zone-1 counties (passive depressurization stub).

Bath ventilation
IRC M1505

50 cfm intermittent or 20 cfm continuous, ducted to exterior with backdraft damper.

SPEC_04 / ROI

5-year ROI by tier

ScopeSpendMonthly rent liftRecoup @ saleNotes
Basic finish$38k – $72kn/a (owner use)65 – 80%ROI mostly comes from added livable sqft on appraisal.
Finished suite + 3/4 bath$78k – $145kn/a (owner use)60 – 75%Lifestyle and pre-listing value play.
Permitted basement AADU$148k – $235k$1,650 – $2,650/mo70 – 105%Best ROI category — rentable + adds appraised income stream.
Underpin + dig-out$245k – $480k+$1,750 – $2,850/mo55 – 75%Structural rescue plays. ROI compresses but houses become saleable.

Walk your basement with a builder.

Send us your ceiling height, sump status, and ZIP. We'll come back with the tier your basement actually qualifies for and a fixed-scope range from your jurisdiction's fees.

BASEMENT / 2026

Basement conversion runs $180-$340/sqft in 2026 — the swing is egress, ceiling height and dampproofing. Find out which YOU need.

Send your basement dimensions (or address) and we'll tell you which of the 3 cost drivers apply to your project, and where the number lands.

  • Egress / ceiling / waterproofing diagnosis on your basement
  • $/sqft range backed by 3 named comparables
  • Free 2-pager within 48h
Replies within 1 business day
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