Property Valuation

An appraiser using the cost approach to value a property would:

ACompare the property to recent sales of similar properties
BCapitalize the property's net operating income
CEstimate land value plus the cost to replace improvements minus depreciation✓ Correct
DUse only the assessed value from the tax records

Explanation

The cost approach estimates value as: Land Value + Replacement Cost New of Improvements − Accrued Depreciation. It is most useful for new construction, special-use properties, and when comparable sales data is limited.

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