Property Valuation

When an appraiser reports a property's value 'as of' a specific date, they are providing:

AA guarantee that the value will remain constant
BA value opinion that reflects market conditions as of the effective date of the appraisal✓ Correct
CA tax assessment value for that specific year
DA replacement cost estimate for insurance purposes

Explanation

An appraisal opinion of value is always tied to a specific effective date, because market conditions change over time. The 'as of' date reflects the date on which the appraiser observed market conditions and for which their value opinion is relevant. A value opinion from one date may not be applicable for a different date.

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