Property Valuation

What is the 'cost approach' to property valuation and when is it most useful in Nevada?

AIt values property based on rental income alone
BIt estimates value by calculating the cost to replace the improvements (depreciated) plus the land value; most useful for new construction, special-use properties, and insurance purposes✓ Correct
CIt values property by comparing it to three recent sales
DIt applies only to vacant land in Nevada

Explanation

The cost approach estimates value as: Land Value + Replacement Cost New of Improvements - Depreciation. It is most reliable for new construction (minimal depreciation), unique/special-use properties (few comparables), and public buildings. In Nevada, it is used for new custom homes in Summerlin, schools, churches, and industrial facilities where sales comparables may be limited.

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