Property Valuation

In Tennessee, when adjusting for a swimming pool in the sales comparison approach, the appraiser should use adjustments based on:

AThe cost to build the pool
BThe market's reaction to pools (paired sales analysis), not the cost✓ Correct
CA flat $25,000 adjustment for all pools
DNo adjustment since pools are personal property

Explanation

Adjustments in the sales comparison approach should reflect market value contributions, not cost. Paired sales analysis — comparing sales of otherwise similar homes with and without pools — establishes the market-based adjustment.

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