Property ValuationIntermediateArizona Exam

In a cost approach appraisal, which of the following is NOT included in the site value estimate?

AValue of the land as if vacant
BLocation and topography benefits
CDepreciation of the improvementsCorrect
DAccess and utilities available

Why Depreciation of the improvements Is Correct

Answer C: Depreciation of the improvements

In the cost approach, land value is estimated separately as if vacant. Depreciation applies only to the improvements (buildings), not to the land.

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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