Property Valuation

What is 'value in use' versus 'value in exchange' in Illinois real estate?

AValue in use is the assessed value; value in exchange is the market value
BValue in use is the property's worth for a specific purpose to a specific user; value in exchange (market value) is what the property would bring in the open market to a typical buyer✓ Correct
CValue in use applies to commercial; value in exchange applies to residential
DValue in use is higher than value in exchange for all properties

Explanation

Value in use (or investment value) is the worth of a property to a specific user or investor based on their particular objectives—not the typical buyer's perspective. Value in exchange is the standard market value definition (most probable selling price in a competitive market). For most properties, the appraiser seeks market value. But for specialized properties like a manufacturing facility custom-built for a specific company, value in use to that owner may exceed market value.

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