Property Valuation

When Florida property values are declining steeply, an appraiser applying time adjustments to recent comparable sales would typically apply:

APositive (upward) adjustments to older sales
BNegative (downward) adjustments to older sales to reflect the market decline✓ Correct
CNo adjustments — only use the most recent sales
DEqual adjustments to all comparables regardless of date

Explanation

In a declining market, older comparable sales occurred when values were higher. The appraiser applies negative (downward) time adjustments to older sales to reflect that current market values are lower than when the older sales occurred.

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