Would you consider houses of worship near the subject property to be external obsolescence?
It is quite possible that anything not on the subject property — including a house of worship — could cause external obsolescence. Excess noise, traffic and other issues might ensue. It is up to you as the appraiser to assess whether or not these conditions exist and if they cause external obsolescence.
In a reassessment, is a foyer considered to be a room? Thank you for any input you may have.
In most areas of the country, a foyer is not counted as a room. If in your market area it is customary to do so, however, you should follow the custom. In order not to confuse the reviewers, you should explain in a comment the reason you included it.