Property Valuation

The 'principle of anticipation' in Pennsylvania real estate appraisal states that:

AFuture supply will always reduce current property values
BValue is created by the expectation of future benefits — buyers pay today for what they expect the property will provide in the future✓ Correct
CProperty values anticipate tax increases
DAppraisers must forecast 10 years of future income

Explanation

The principle of anticipation recognizes that value is based on the present worth of future benefits — income, use, and appreciation. Buyers pay prices today reflecting what they expect the property will deliver over its holding period. This is the theoretical foundation of the income approach to value.

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