Mark Lund

Basement
Keep airtight bulk food items, batteries, and lightbulbs near the
entrance for quick retrieval.
Hang tools on a pegboard, and put seasonal small appliances on
shelves.
Label out-of-season clothing and holiday decorations clearly so
they won't be forgotten.
Garage
Store sporting goods, gardening equipment, and lawn furniture
here so you don't have to worry about bringing mud or bugs indoors.
Gasoline and anything else that's flammable (a kerosene space
heater, a camping lantern, turpentine or other solvents) should go
here, ideally in a metal storage unit. Don't put these items in the
basement, a dangerous location because it's near the furnace and
the main living areas.
If your garage gets cold, keep cans of paint in the basement
instead (at least 10 feet away from your hot-water heater and
furnace).
Attic
Use this space for things that you probably won't need anytime
soon and that don't need preserving like those tax documents you
have to keep for at least six years.
Stash away things your kids have outgrown baby clothes, beanbag
chairs but will want back someday.
Luggage and the folding chairs and table you bring out once a
year will be safe in the attic.