Property Valuation

In NJ, the distinction between 'real property' and 'personal property' in an appraisal is important because:

APersonal property is always worth more
BThe appraisal value includes real property only; personal property (furniture, equipment) must be excluded or separately valued✓ Correct
CNJ taxes personal property but not real property
DPersonal property becomes real property at closing

Explanation

Real property appraisals value only the real estate (land and improvements). Personal property (furniture, equipment, business inventory) must be excluded or separately analyzed to avoid overstating real property value.

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