Property Valuation

In Alaska, the valuation of a 'partial interest' (such as a fractional ownership or minority interest) typically results in a value that is:

AEqual to the proportional share of the whole property value
BOften less than the proportional share due to lack of control and marketability discounts✓ Correct
CAlways higher than proportional value due to scarcity
DDetermined exclusively by the property's income

Explanation

Fractional or partial interests in real property are often valued at a discount relative to their proportional share of the whole because they are harder to sell (limited marketability) and may not give the holder control over decisions (lack of control). These discounts are applied to reflect market reality.

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