Property Valuation

The principle of anticipation in Kentucky property valuation holds that value is based on:

APast sales of comparable properties
BThe present value of expected future benefits from ownership✓ Correct
CCurrent replacement cost of improvements
DTax assessments from prior years

Explanation

The principle of anticipation holds that value is determined by the present value of the future benefits (income, use, enjoyment) the property is expected to generate.

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