Property Valuation

An appraiser determines that the highest and best use of a parcel is for commercial development, not its current residential use. How does this affect the appraisal?

AThe appraiser must value the property at its current residential use only
BThe appraiser values the property based on its highest and best use as commercial, which may exceed its value as residential✓ Correct
CThe appraiser must notify the zoning board before proceeding
DHighest and best use only applies to vacant land, not improved properties

Explanation

Highest and best use (HBU) is a foundational appraisal concept requiring that a property be valued at its most productive legal use. If HBU as vacant or with a different improvement exceeds current use value, the appraiser reflects that in the estimate of value. HBU applies to both vacant land and improved properties.

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