Property Valuation

In New York, when estimating value using the cost approach, the formula is:

ALand Value + Replacement (or Reproduction) Cost New - Depreciation✓ Correct
BReplacement Cost - Land Value + Depreciation
CMarket Value of Improvements - Land Value
DAssessed Value x Equalization Rate

Explanation

The cost approach formula is: Estimated Value = Land Value + Cost New of Improvements - Accrued Depreciation. The land is always valued separately (as if vacant) using the sales comparison approach. The improvements' value is their current cost new minus all forms of depreciation.

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