Property Valuation

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

AOlder homes in established neighborhoods with many comparable sales
BSpecial-use or unique properties that rarely sell (churches, schools, government buildings) and new construction where depreciation is minimal✓ Correct
CVacant land parcels without improvements
DInvestment properties with stable rental income

Explanation

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.

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