Property Valuation

An Oregon appraiser is valuing a new commercial building using the cost approach. Which of the following best describes 'replacement cost'?

AThe original cost of constructing the building when it was built
BThe cost to construct a building of equal utility using current materials and standards✓ Correct
CThe cost to rebuild the exact same building with identical materials
DThe purchase price paid by the current owner

Explanation

Replacement cost is the cost to construct a building of equal utility using current construction methods, materials, and standards — it does not have to be identical to the original. This contrasts with 'reproduction cost,' which is the cost to rebuild an exact duplicate. Replacement cost is more commonly used in appraisal practice.

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