Property ValuationIntermediateDelaware Exam

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

AThe land value must be determined separately since land does not depreciateCorrect
BHigher land value reduces the property's overall value
CBuilding value always exceeds land value
DLand depreciation is calculated at 2% per year

Why The land value must be determined separately since land does not depreciate Is Correct

Answer A: The land value must be determined separately since land does not depreciate

In the cost approach, land is valued separately (it does not depreciate) and the structure's depreciated cost is added. Only improvements depreciate; land value is estimated independently.

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.

Key Property Valuation Terms in This Question

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