Abstract: In a motor vehicle having a cargo area over an in-floor recess for storing a spare wheel and tire, a multiple height load floor system for covering the in-floor recess provides the option of selecting the depth of the recess. The floor system is adapted to allot a lesser volume to the in-floor recess for use with an undersized spare, or a greater volume when a full-size spare is provided. In a motor vehicle with folding seats, the folding seats are selectively raised or lowered to align with the upper surface of the load floor system in its selected position, in order to present a substantially flat surface for carrying cargo. The selective raising or lowering of the seats and the floor system can be achieved through manually actuated or electrically powered mechanisms.