Property Valuation

Effective age differs from chronological (actual) age in that effective age reflects:

AThe year the property was first assessed for tax purposes
BThe property's condition and utility relative to other properties of similar age✓ Correct
CThe remaining economic life of the property
DThe age stated on the original building permit

Explanation

Effective age is the appraiser's estimate of age based on condition and utility, not the calendar. A well-maintained 30-year-old home may have an effective age of 15 years; a neglected 20-year-old home may have an effective age of 35.

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