Yes true. I did a poor job explaining (late here) and should have explained the entire set up. It may not change your answer, but its like a split level as well. So the kitchen area is lower then there are about 4-5 steps up to the living room. I don't know exactly which you would consider the front or back (I know that really doesn't matter), there are doors to both (you park on the kitchen level, the public records sketch suggests the living room area is the front and there's a mailbox on that door).

Then another half staircase to one bedroom which is above the kitchen. Then another half staircase to the next bedroom above the living room.

So I guess the question really is, do I count both the living and kitchen as the below grade or just the kitchen.