Property Valuation

Depreciation in real estate appraisal refers to:

AThe decline in property taxes over time
BA tax deduction allowed by the IRS for income properties
CA loss in value from any cause✓ Correct
DThe reduction in loan balance over time

Explanation

In appraisal, depreciation refers to any loss in value from any cause—physical deterioration, functional obsolescence, or external/economic obsolescence. It is subtracted from replacement cost new in the cost approach.

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