Property Valuation

In New York, when a commercial property's lease has above-market (contract) rents, the appraiser considers this through:

AIgnoring lease terms and using market rent only
BThe 'leased fee' vs. 'fee simple' distinction—leased fee value may exceed fee simple value when contract rents are above market✓ Correct
CAdding the rent differential as a lump sum to the cost approach
DDeducting a premium from the sales comparison value

Explanation

The 'leased fee' interest (ownership subject to a lease) can be worth more or less than the 'fee simple' interest (unencumbered ownership) depending on whether contract rents are above or below market. Above-market rents increase leased fee value; below-market rents decrease it.

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