Property Valuation

In Michigan, the land-to-improvement ratio is an important consideration because:

AIt determines the property tax millage rate
BIt indicates how much of the property's value is land versus buildings, affecting depreciation calculations✓ Correct
CIt establishes the maximum loan-to-value ratio
DIt determines whether the income or cost approach is used

Explanation

The land-to-improvement ratio helps appraisers understand property composition. Land cannot be depreciated for tax purposes; only improvements depreciate.

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