Property Valuation

A Connecticut property's land-to-building value ratio is important in the cost approach because:

ALand depreciates differently than buildings
BLand value is separate from building value; only the building depreciates, not the land (generally)✓ Correct
CThe ratio determines the property tax rate
DLand value can be ignored in the cost approach

Explanation

In the cost approach, land value is estimated separately from the improvements (building). Land generally does not depreciate (it cannot be 'used up'). The building value is estimated by calculating replacement/reproduction cost and subtracting accrued depreciation. Final value = depreciated building value + land value.

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