Idaho Practice TestProperty Valuation

Idaho Property Valuation
Practice Questions & Answers (2026)

Property valuation questions on the Idaho exam test the three approaches to value (sales comparison, cost, and income), how appraisals work, and what affects market value. The Idaho Real Estate Commission tests when each approach is most appropriate, how adjustments are made in the sales comparison approach, and what factors an appraiser considers vs. ignores. Idaho candidates often struggle with income approach calculations — particularly gross rent multiplier (GRM) and net operating income (NOI) — and with the cost approach depreciation calculations. These are high-difficulty math and concept questions where careful study of the explanations pays off significantly on exam day.

Practice Questions

Idaho Property Valuation — Practice Questions & Answers

115 questions on Property Valuation from the Idaho real estate question bank. First 10 are free — sign up to unlock all 115.

Q1. The income capitalization approach is MOST appropriate for valuing:

A.A single-family owner-occupied residence
B.A vacant lot
C.An income-producing apartment building
D.A recently built church

Explanation

The income capitalization approach is most appropriate for income-producing properties such as apartment buildings, office buildings, and retail centers. It estimates value based on the property's ability to generate income.

Q2. Functional obsolescence is a loss in value caused by:

A.Physical deterioration of the structure
B.External economic factors in the market
C.Outdated or inadequate design features
D.Soil contamination on the property

Explanation

Functional obsolescence is a loss in value due to outdated or inadequate design features, such as a house with only one bathroom, small closets, or an outdated floor plan that doesn't meet current buyer expectations.

Q3. When comparing sales, an appraiser adjusts for differences between the comparable property and the subject property. If the comparable sold for $300,000 and had a pool (worth $15,000) that the subject property lacks, the adjusted value is:

A.$285,000
B.$300,000
C.$315,000
D.$320,000

Explanation

When the comparable has a feature the subject lacks, the appraiser subtracts that feature's value from the comparable's price. $300,000 − $15,000 = $285,000. The adjustment makes the comparable comparable to the subject.

Q4. The principle of substitution states that a buyer will pay no more for a property than:

A.Its assessed value for tax purposes
B.The cost of building a comparable replacement property
C.The original purchase price paid by the seller
D.The amount the seller owes on the mortgage

Explanation

The principle of substitution underlies all three approaches to value: a buyer will pay no more for a property than the cost of acquiring an equally desirable substitute property. This principle sets the upper limit of value.

Q5. The cost approach to value is MOST appropriate for:

A.Income-producing properties with many comparables
B.Older properties with extensive physical depreciation
C.Special-use properties with few comparable sales
D.Residential properties in active markets

Explanation

The cost approach is most appropriate for special-use properties (such as churches, schools, and government buildings) that have few comparable sales and are not typically purchased for their income-producing potential.

Q6. In the income capitalization approach, if a property's net operating income (NOI) is $60,000 and the capitalization rate is 6%, what is the property's estimated value?

A.$360,000
B.$600,000
C.$1,000,000
D.$1,200,000

Explanation

Value = NOI ÷ Cap Rate. $60,000 ÷ 0.06 = $1,000,000. The cap rate represents the required rate of return for the investor.

Q7. Economic (external) obsolescence is caused by:

A.Outdated floor plans or designs
B.Physical wear and tear on the building
C.Factors outside the property's boundaries, such as a new highway nearby
D.Deferred maintenance by the owner

Explanation

Economic (external) obsolescence is a loss in value caused by factors outside the property, such as a new noisy highway, industrial development in the area, or economic decline of the neighborhood. It is typically incurable.

Q8. When using the sales comparison approach, an appraiser makes adjustments for differences. If the subject property has 3 bedrooms and the comparable has 4 bedrooms (with each bedroom worth $10,000), the appraiser should:

A.Add $10,000 to the comparable's sale price
B.Subtract $10,000 from the comparable's sale price
C.Add $10,000 to the subject's estimated value
D.Make no adjustment since bedrooms vary

Explanation

The comparable has a feature (extra bedroom) the subject lacks. To make the comparable equivalent to the subject, subtract the value of the extra bedroom from the comparable's price: this reduces the comparable to make it comparable to the (inferior) subject.

Q9. The principle of progression states that:

A.A property's value increases as improvements are added
B.A lower-value property benefits from being surrounded by higher-value properties
C.A higher-value property is harmed by being surrounded by lower-value properties
D.Property values always increase over time

Explanation

The principle of progression holds that a lower-value property benefits from association with higher-value properties in the area. This is why a modest house in an upscale neighborhood often sells for more than it would in a less desirable area.

Q10. An appraisal is defined as:

A.The sale price agreed upon by buyer and seller
B.A tax assessment conducted by the county
C.An unbiased opinion of a property's value
D.The amount a lender will loan on a property

Explanation

An appraisal is a professional, unbiased opinion of a property's value performed by a licensed or certified appraiser. It is based on market data and analysis, not the desires of the buyer, seller, or lender.

Q11. Reproduction cost in the cost approach is defined as:

A.The cost to build a modern equivalent structure with similar utility
B.The cost to build an exact replica of the subject structure using the same materials and methods
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