Property Valuation

An appraiser who determines that a property's 'highest and best use' is a multi-family development (rather than the existing single-family home) will typically value the land:

AA. At its single-family residential value
BB. At its value for multi-family development, even if the existing structure is demolished✓ Correct
CC. As an average of both uses
DD. At the assessed tax value

Explanation

If highest and best use is multi-family (more valuable than the current use), the appraiser values the land based on that use. The existing structure may actually contribute negative value if demolition costs exceed its contributory value.

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