The Sub-panel shut off switch was almost 8 feet off the floor. Is there a maximum height that this should not exceed?
I want to say it is 2 meters or ~6’8". Not sure where I remember that from.
close Dave, it actually 6’7" to top of disconnect or breaker when in it’s highest position . 
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^^^^^^^^^^Joseph’s got it!^^^^^^^^^^ 6’7" 
Being a sub …I don’t think I’d write it us as an issue.
However, I would note it in the report.
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close Dave, it actually 6’7" to top of disconnect or breaker when in it’s highest position .
Hey, the 2 meter part was right!
Nice graphic!! Yes 6’7"!
(National Electrical Code) 240.24A & 404.8A for more information. Also reference Florida Building Code: E4001.6 Access. All switches and circuit breakers used as switches shall be located to allow operation from a readily accessible location. Such devices shall be installed so that the center of the grip of the operating handle of the switch or circuit breaker, when in its highest position, will not be more than 6 feet 7 inches (2007 mm) above the floor or working platform. FBC essentially mirrors IRC for those not in Florida.
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There are two issues, one the height of the breakers (due to the height of the panel) and two the required working space. Without moving the panel a solution would be to remove the cushion and make that bench into a working platform in front of the panel. You may also need to add a few steps to access the panel. IMO the panel needs to be moved.
Roy… Just curious… Why don’t you’d think you’d write it… Just as likely someone would need access and or the ability to utilize or work on the panel as if it were the main… Is there an exception in the NEC…
On second thought I probably would.
Good idea 
Yep! That one is excessively high.
I would put it in the report, but do your realize what the repair would require?
100(+) electrical splices to lower the panel?
What is the height to the panel from the bench?
I’d let the buyer decide, based on this information.
I sure as hell wouldn’t want anyone making all those splices in my house.
It’s wrong, but which is wronger at this point?
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What’s wrong with splices?
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That assumes all the wiring is entering from the top.
I know, nitpicky, and they probably are, but one can not tell without photos of the interior.
I could think of couple reasons why it was done like that like. My guess is the recess where the bench is located had built-ins or was finished before the panel was added so they did it for aesthetics. Could have also located it higher for fear of it being a safety hazard behind the bench. Whatever the reasoning, no it doesn’t meet code, but I wouldn’t tear it out also. Simple fix would be to install a disconnect switch at a lower height and not touch the subpanel. Townhomes often have service disconnect at the meter on exterior where the service comes in and not at the panel.
In the event your not joking with us; as an IR Thermographer, I find wire connections the primary issue in electrical inspections…
All wiring doesn’t have to come from the top to make splicing a less desirable choice.
Yes, I agree we can not “Assume” anything in this business.