Property Valuation

The 'highest and best use' of a property in Minnesota appraisal practice is defined as the use that is:

AMost profitable regardless of zoning
BLegally permissible, physically possible, financially feasible, and maximally productive✓ Correct
CPreferred by the property owner
DMost common in the neighborhood

Explanation

Highest and best use is the reasonably probable and legal use of vacant land or improved property that is physically possible, legally permissible, financially feasible, and maximally productive—resulting in the highest land value. It is a fundamental concept in Minnesota appraisal practice.

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