Property Valuation

In Ohio, a 'retrospective appraisal' is one where the effective date of value is:

AA future date projected by the appraiser
BA date in the past, before the report date✓ Correct
CThe same as the inspection date
DSet by the lender at loan approval

Explanation

A retrospective appraisal has an effective date in the past — for example, to establish value for estate tax purposes, litigation, or insurance claims. The appraiser uses only data available as of that historical date.

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