Property Valuation

When appraising a Pennsylvania historic building, the appraiser should:

AUse only the cost approach since historic buildings are unique
BIgnore historic tax credits as they are not relevant to value
CConsider all three approaches and give appropriate weight to each, factoring in tax credits if applicable✓ Correct
DApply only the income approach because historic buildings are always income-producing

Explanation

For historic properties, all three approaches (sales comparison, income, cost) should be considered. Pennsylvania historic preservation tax credits and federal historic tax credits may affect investment value and should be factored into the income approach for income-producing properties.

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