Property Valuation

In New York, 'market value' as used in appraisal is defined as:

AThe highest price a buyer paid for similar property in the last 6 months
BThe most probable price that a property would sell for in a competitive and open market under all conditions requisite for a fair sale✓ Correct
CThe assessed value multiplied by the equalization rate
DThe replacement cost of the improvements minus depreciation

Explanation

Market value (as defined by the Appraisal Institute and adopted in New York appraisal practice) is the most probable price that a property should sell for in a competitive, open market under conditions requisite to a fair sale — with both buyer and seller acting prudently and knowledgeably, and the price not being affected by undue stimulus.

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