Property ValuationIntermediateDelaware Exam

A Delaware property is assessed at $180,000 with an assessment ratio of 60% of market value. What is the estimated market value?

A$108,000
B$240,000
C$300,000Correct
D$270,000

Why $300,000 Is Correct

Answer C: $300,000

If assessed value = 60% of market value, then market value = assessed value ÷ assessment ratio = $180,000 ÷ 0.60 = $300,000.

Exam Tip: Property Valuation

Valuation questions focus on the three approaches to value: sales comparison, cost, and income. Know which approach is best for which property type. The income approach uses cap rate and NOI — memorize these formulas.

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