Property ValuationIntermediateArizona Exam

An Arizona property's 'going concern value' includes:

AThe depreciated cost of all improvements, adjusted upward by the percentage increase in land value since the date of original construction
BThe present value of all future income streams attributable exclusively to the real property, excluding any personal property or business enterprise valueCorrect
CThe value of the real estate plus the business operated on it (fixtures, equipment, and business value)
DThe total assessed value of personal property, trade fixtures, and equipment only, with real property valued separately under standard appraisal practice

Why The present value of all future income streams attributable exclusively to the real property, excluding any personal property or business enterprise value Is Correct

Answer B: The present value of all future income streams attributable exclusively to the real property, excluding any personal property or business enterprise value

Going concern value is the total value of an operating business including the real estate, personal property, intangible assets (goodwill, business name), and the value of the ongoing business enterprise. It is relevant for hotels, restaurants, and similar operating businesses.

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.

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