Property ValuationIntermediateDelaware Exam

A Delaware property with a market value of $400,000 has an assessed value of $320,000. What is the assessment ratio?

A75%
B80%Correct
C85%
D70%

Why 80% Is Correct

Answer B: 80%

Assessment Ratio = Assessed Value ÷ Market Value = $320,000 ÷ $400,000 = 0.80 = 80%.

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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