Property ValuationIntermediateArizona Exam

The 'cost approach' to valuation in Arizona is most reliable and commonly used for:

ASingle-family residential properties in high-turnover markets where the sales comparison approach dominates because buyers think in terms of price per square foot
BSpecial-use or unique properties that rarely sell (churches, schools, government buildings) and new construction where depreciation is minimalCorrect
CCommercial income properties with long-term net leases where the income approach produces a more defensible value than the cost approach
DAgricultural land in rural Arizona where the sales comparison approach is primary but the cost approach provides an independent check on concluded land value

Why Special-use or unique properties that rarely sell (churches, schools, government buildings) and new construction where depreciation is minimal Is Correct

Answer B: Special-use or unique properties that rarely sell (churches, schools, government buildings) and new construction where depreciation is minimal

The cost approach (land value + depreciated cost of improvements) is most accurate for unique properties with few comparables (churches, schools, special-use buildings) and new construction where there's minimal depreciation. For older homes with many comparables, the sales comparison approach is typically more reliable.

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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