Property Valuation

In New York, the 'highest and best use' of a property is the use that is:

AThe current use as long as it is profitable
BLegally permissible, physically possible, financially feasible, and maximally productive (produces the highest value for the land)✓ Correct
CThe most intensive development the zoning allows
DThe use most recently approved by the local planning board

Explanation

The highest and best use analysis is a foundational concept in New York appraisal. It identifies the use that is (1) legally permissible, (2) physically possible, (3) financially feasible, and (4) maximally productive — producing the highest value for the property. Appraisers determine value based on the highest and best use, not necessarily the current use.

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