Property Valuation

In the income approach to value, a South Carolina appraiser uses the capitalization rate to:

ACalculate the property's assessed value for tax purposes
BConvert net operating income into an estimate of property value✓ Correct
CDetermine the property's replacement cost
DCalculate the depreciation of improvements

Explanation

The capitalization rate (cap rate) is applied to Net Operating Income (NOI) to estimate value: Value = NOI / Cap Rate. This income approach is particularly useful for investment and commercial properties.

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