Property Valuation

Depreciation in real estate appraisal is defined as:

AThe annual decrease in property tax assessed value
BAny loss in value from any cause relative to the cost of a new replacement✓ Correct
CThe physical wearing out of a building from use over time exclusively
DThe reduction in mortgage balance through amortization payments

Explanation

In appraisal, depreciation is any loss in value from any cause — including physical deterioration, functional obsolescence, and external obsolescence — measured relative to the cost of constructing a new replacement.

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