Property Valuation

In Montana, 'site value' in an appraisal refers to:

AThe total value of the improvements on the land
BThe value of the land alone, as if vacant and available to be developed to its highest and best use✓ Correct
CThe assessed value of the land only for tax purposes
DThe cost to prepare the site for construction

Explanation

Site value (land value) is the value of the land alone, unimproved, as if available for its highest and best use. It is estimated separately from the improvement value in the cost approach and as a component of income approach analysis.

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