This additional explanation is provided about the freeboard prerequisite on page A-11 of the Addendum to the 2017 CRS Coordinator’s Manual:
The one-foot-freeboard requirement applies to all AE Zones, all VE Zones, and all numbered AO and AH Zones. The requirement must be in effect at the time of the cycle visit or the community will not satisfy the requirement.
An attached garage is not required to be constructed to the required freeboard elevation or wet floodproofed to that elevation.
A community that has adopted and enforces ASCE-24 meets this prerequisite.
Home heating oil or propane storage tanks are not required to be elevated, but must meet the minimum conditions of the NFIP.