Square footage was certainly taken into account. I remember having to draw floor plans and calculate the area. Ok on new houses but old farm houses often had to be re-drawn on all the different levels as there was going to be a huge re-valuation of all properties ( this was late 70's early 80's) Garden/grounds were also taken into account .The rateable value was based on the expected rental value at a legally set date in the past.
Certainly a reduced usable floor area ( of a height under 3 foot) would be taken into account.



