Property Valuation

The term 'depreciation' in appraisal means:

AA reduction in property taxes
BAny loss in value from any cause✓ Correct
CThe annual accounting deduction for income tax purposes
DThe lender's charge for early payoff

Explanation

In appraisal, depreciation refers to any loss in value from any cause — physical deterioration, functional obsolescence, or external/economic obsolescence. This is different from the IRS tax depreciation concept used for income-producing property.

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