Property Valuation

When performing a sales comparison approach, an appraiser adjusts for differences between the subject property and comparables. If a comparable has a feature the subject lacks, the appraiser should:

AAdd value to the comparable
BSubtract value from the comparable to make it equal to the subject✓ Correct
CIgnore the difference if it is minor
DAdd value to the subject property

Explanation

When a comparable is superior to the subject in some respect, the appraiser subtracts an amount from the comparable's sale price. When a comparable is inferior, the appraiser adds to the comparable's price. Adjustments are always made to the comparables, not the subject.

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