Property Valuation

In a Pennsylvania residential appraisal, what is the significance of 'concessions' when analyzing comparable sales?

APrice reductions given to buyers who waive home inspections
BFinancial incentives (seller-paid closing costs, rate buydowns, personal property) included in a sale that must be adjusted out to reflect the property's true market value✓ Correct
CHOA fee waivers offered by developers to attract buyers
DTax concessions granted by municipalities to promote development

Explanation

Sales concessions — seller-paid closing costs, mortgage rate buydowns, personal property included in the sale, or other financial incentives — can inflate the nominal sale price above the property's true market value. Appraisers must adjust comparable sales downward for concessions to arrive at the comparable's 'cash equivalent' price, reflecting what a buyer would have paid without the concessions.

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