Property Valuation

In a Florida appraisal, 'land residual technique' is used to:

ADetermine the value of the improvements only
BEstimate land value by capitalizing the income attributable to the land after assigning a return to the improvements✓ Correct
CCalculate the remaining useful life of the building
DEstimate land value using comparable land sales only

Explanation

The land residual technique estimates land value by: (1) allocating a return to the improvements (known cost), (2) attributing the remaining income to the land, and (3) capitalizing the land income at the land cap rate. It is used when land sales data is lacking.

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