Property Valuation

An Alaska appraiser estimates that a property's highest and best use as vacant would be residential development. The highest and best use as improved is a commercial building. This difference suggests:

AThe commercial building is the highest and best use and should be retained
BThe existing commercial use does not represent the highest and best use of the site — the improvements may contribute negative value✓ Correct
CThe residential use is always preferred over commercial
DThe appraiser should use the income approach exclusively

Explanation

When highest and best use as vacant differs from highest and best use as improved, the existing improvements may not represent the best use of the site. If the land (vacant) is worth more than land plus improvements (as improved), the improvements are adding negative value and may need to be demolished.

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