Property ValuationIntermediateArizona Exam

Depreciation in real estate appraisal refers to:

AThe increase in value due to improvements
BThe IRS allowance for income tax purposes on investment property
CA loss in property value from any causeCorrect
DThe difference between purchase price and resale price

Why A loss in property value from any cause Is Correct

Answer C: A loss in property value from any cause

In appraisal, depreciation is defined as a loss in value from any cause, including physical deterioration, functional obsolescence, and external (economic) obsolescence. This is distinct from IRS depreciation for tax purposes.

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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