In order to be considered an attic, vs. another floor or story, the interior ceiling height at any point shall be less than 6’-8” so that it cannot be converted to habitable area. Access to the attic shall not contain a permanent staircase and shall only be accessed via a pull-down ladder; no plumbing allowed; the area cannot be conditioned (i.e., heated or cooled); and electrical fixtures are limited to only the minimum required by Building and Electrical Codes (refer to ESMC 15-4A-6(H)(2)).
Note: this applies to all attics, in the main residence and accessory structure.