Property ValuationIntermediateAlaska Exam

The cost approach is MOST reliable for which type of property?

A40-year-old apartment complex with extensive deferred maintenance
BNewly constructed special-use property with few market comparablesCorrect
CA downtown commercial property with active market transactions
DSimply an ordinary residential rental property with consistent rent rolls, a scenario the income approach actually suits better than the cost approach

Why Newly constructed special-use property with few market comparables Is Correct

Answer B: Newly constructed special-use property with few market comparables

The cost approach is most reliable for newly constructed properties (minimal depreciation to estimate) and special-use or unique properties where few sales comparables exist (churches, schools, government buildings). It is less reliable for older properties where estimating accrued depreciation introduces significant subjectivity.

Exam Tip: Property Valuation

Valuation questions focus on the three approaches to value: sales comparison, cost, and income. Know which approach is best for which property type. The income approach uses cap rate and NOI — memorize these formulas.

Key Property Valuation Terms in This Question

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