Property Valuation

Depreciation in appraisal refers to:

AA tax deduction allowed for investment properties
BAny loss in property value from any cause✓ Correct
CThe increase in value of a property over time
DThe cost of replacing a building at current prices

Explanation

In appraisal, depreciation is any loss in value from any cause — physical deterioration, functional obsolescence, or external (economic) obsolescence. It is not the same as the tax depreciation deduction.

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