Property Valuation

In the cost approach to value, an appraiser estimates the value of a property by calculating:

AThe present value of future income streams
BThe land value plus the cost to reproduce or replace improvements, minus depreciation✓ Correct
CThe average sale price of comparable properties
DThe gross rent multiplied by the monthly rent

Explanation

The cost approach estimates value as land value plus the cost to reproduce or replace improvements (at current construction costs) minus accumulated depreciation.

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