Coffered ceilings. Most communities have real estate assessment boards/agencies/commission, etc. that count square footage for the tax base in the assessment. A coffered ceiling allows for a "bigger room feel" without all the taxed area because the floor area vs the useable floor area differs. Useable floor area typically has a 6'-8" high clearance. So that's your taxable area. You can walk around with a 6'-8" plumb bob and some tape to mark off where you get the clearance. Photograph it AND provide the area calculation for the record or an assessment appeal., Depending on the user's height will define how the area gets used. If mom or dad goes up there to make up a child's bed, you want to be careful about head clearances. Dressers, storage, media are typically put "under the coffered ceiling. [PS. If the angle is consistent and goes around 3 sections of the room/ceiling it's considered a "Tray Ceiling" (like the edges of a serving tray)]
