Property Valuation

In Illinois appraisal practice, 'reconciliation' in the appraisal process refers to:

ANegotiating the sales price between buyer and seller
BThe appraiser's process of weighing the indications of value from different approaches to arrive at a final value estimate✓ Correct
CCorrecting errors in the county assessor's records
DThe process of updating the appraisal annually

Explanation

Reconciliation (or correlation) is the final step in the appraisal process where the appraiser analyzes the value indications produced by the different approaches (sales comparison, cost, income) and weighs them based on their appropriateness and reliability for the specific property. The appraiser does not average the results but rather applies professional judgment to arrive at a final value estimate.

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