Property Valuation

In New York, a 'retrospective appraisal' would most commonly be commissioned for:

AA new construction project
BEstate settlement, tax assessment disputes, and insurance claims where a historical value date is needed✓ Correct
CA standard purchase money mortgage
DA construction loan draw request

Explanation

Retrospective appraisals in New York are commonly commissioned for: (1) estate tax purposes (valuing property as of the date of death); (2) divorce proceedings requiring valuation as of the date of separation; (3) tax assessment disputes requiring historical value dates; and (4) insurance claims. The appraiser must reconstruct market conditions as of the historical effective date.

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