Property Valuation

In NC appraisal practice, a 'retrospective appraisal' is commonly needed for:

ANew construction loans
BEstate tax purposes, divorce proceedings, insurance claims, and litigation involving past property values✓ Correct
CRefinancing current properties
DFuture development planning

Explanation

Retrospective appraisals estimate value as of a past date — needed for estate tax valuations (date of death), divorce property division (date of separation), insurance claims, and legal disputes about historical values.

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