Property Valuation

The cost approach to value is most reliable for which Massachusetts property?

AA 100-year-old Victorian mansion with extensive renovation
BA newly built school or special-purpose building✓ Correct
CA downtown Boston commercial office building
DA multi-family property in Springfield

Explanation

The cost approach is most reliable for special-purpose or unique properties (schools, churches, government buildings) where few comparable sales exist and the income approach may not apply.

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