Property Valuation

In Rhode Island, what is 'depreciation' in the context of the cost approach to appraisal?

AThe annual tax deduction for investment property owners
BThe loss in value from any cause, including physical deterioration, functional obsolescence, or external obsolescence✓ Correct
CThe difference between list price and sale price
DThe reduction in value due to rising interest rates

Explanation

In appraisal, depreciation refers to any loss in property value from physical deterioration (wear and tear), functional obsolescence (outdated features), or external/economic obsolescence (negative external factors like nearby industrial use).

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