Property Valuation

In New Mexico, the 'cost to cure' method for functional obsolescence calculates:

AThe total replacement cost of the building
BThe depreciation attributed to a functional deficiency compared to the cost of actually correcting it — if curable, the depreciation equals the cure cost✓ Correct
CThe land value after removing functional deficiencies
DThe appraiser's fee for additional analysis

Explanation

Curable functional obsolescence is measured by the cost to cure the deficiency (e.g., adding a second bathroom). If the cost to cure is $8,000, the functional obsolescence deduction is approximately $8,000. Incurable functional obsolescence is measured by the income/sales impact.

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