Property Valuation

Depreciation in real estate appraisal refers to:

AThe tax deduction available to investment property owners
BAny loss in value from any cause, measured from the reproduction or replacement cost✓ Correct
CThe physical deterioration of a building's foundation
DThe reduction in property tax assessment over time

Explanation

In appraisal, depreciation is the loss in value from any cause (physical deterioration, functional obsolescence, or external obsolescence) measured from the cost to reproduce or replace the improvements as of the effective date of the appraisal.

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