Property Valuation

In the cost approach to appraisal, 'depreciation' refers to:

AThe annual tax deduction a property owner takes
BThe loss in value from any cause affecting the improvements✓ Correct
CThe decrease in land value over time
DThe mortgage amortization schedule

Explanation

In appraisal, depreciation is any loss in value of the improvements (building) from physical deterioration, functional obsolescence, or external (economic) obsolescence.

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