While I didn't find it in the documentation, here is my explanation.
Python 2 promotes int to long implicitly, when the value exceeds the value that can be stored in int. The size of the new type (long) is the default size of long, which is 32. From now on, the size of your variable, will be determined by its value, which can go up and down.
from sys import getsizeof as size
a = 1
n = 32
# going up
for i in range(10):
if not i:
print 'a = %100s%13s%4s' % (str(a), type(a), size(a))
else:
print 'a = %100s%14s%3s' % (str(a), type(a), size(a))
a <<= n
# going down
for i in range(11):
print 'a = %100s%14s%3s' % (str(a), type(a), size(a))
a >>= n
a = 1 <type 'int'> 24
a = 4294967296 <type 'long'> 32
a = 18446744073709551616 <type 'long'> 36
a = 79228162514264337593543950336 <type 'long'> 40
a = 340282366920938463463374607431768211456 <type 'long'> 44
a = 1461501637330902918203684832716283019655932542976 <type 'long'> 48
a = 6277101735386680763835789423207666416102355444464034512896 <type 'long'> 52
a = 26959946667150639794667015087019630673637144422540572481103610249216 <type 'long'> 56
a = 115792089237316195423570985008687907853269984665640564039457584007913129639936 <type 'long'> 60
a = 497323236409786642155382248146820840100456150797347717440463976893159497012533375533056 <type 'long'> 64
a = 2135987035920910082395021706169552114602704522356652769947041607822219725780640550022962086936576 <type 'long'> 68
a = 497323236409786642155382248146820840100456150797347717440463976893159497012533375533056 <type 'long'> 64
a = 115792089237316195423570985008687907853269984665640564039457584007913129639936 <type 'long'> 60
a = 26959946667150639794667015087019630673637144422540572481103610249216 <type 'long'> 56
a = 6277101735386680763835789423207666416102355444464034512896 <type 'long'> 52
a = 1461501637330902918203684832716283019655932542976 <type 'long'> 48
a = 340282366920938463463374607431768211456 <type 'long'> 44
a = 79228162514264337593543950336 <type 'long'> 40
a = 18446744073709551616 <type 'long'> 36
a = 4294967296 <type 'long'> 32
a = 1 <type 'long'> 28
As you can see, the type stays long after it first became too big for an int, and the initial size was 32, but the size changes with the value (can be higher or lower [or equal, obviously] to 32)
So, to answer your question, the base size is 24 for int, and 28 for long, while long has also the space for saving large values (which starts as 4 bytes - hence 32 bytes for long, but can go up and down according to the value)
As for your sub-question, creating a unique type (with a unique size) for a new number is impossible, so Python has "sub classes" of long type, which deal with a range of numbers, therefore, once you over the limit of your old long you must use the newer, which accounts for much larger numbers too, therefore, it has a few bytes more.