Property Valuation

What is depreciation in the context of real estate appraisal in Nevada?

AA tax deduction available only to Nevada investment property owners
BAny loss in value from any cause, including physical deterioration, functional obsolescence, and external obsolescence✓ Correct
CThe decline in assessed value by the county assessor
DThe decrease in property value due only to market conditions

Explanation

In appraisal, depreciation is defined as any loss in value from any cause. The three types are physical deterioration (wear and tear), functional obsolescence (outdated features), and external (economic) obsolescence (outside factors).

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