Property Valuation

In Iowa, the sales comparison approach requires the appraiser to make adjustments for differences between comparable sales and the subject property. A comparable with an extra full bathroom compared to the subject would require:

AA positive adjustment to the comparable
BA negative adjustment to the comparable✓ Correct
CNo adjustment, as bathrooms are irrelevant
DAn upward revision to the subject's value without adjusting the comparable

Explanation

When a comparable is superior to the subject (extra bathroom), the appraiser makes a negative (downward) adjustment to the comparable's sale price to bring it in line with what the subject would sell for. The mnemonic: if the comparable is better, adjust down.

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