Property Valuation

In New York, the process of determining the value of a property as of a specific past date (such as a date of death for estate purposes) is called a(n):

ACurrent market appraisal
BRetrospective appraisal✓ Correct
CProspective appraisal
DInvestment analysis

Explanation

A retrospective appraisal determines the value of a property as of a date in the past. This is commonly used for estate tax purposes (valuing property as of the date of the decedent's death), litigation, or IRS audits. New York estates often require retrospective appraisals.

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