Property Valuation

In Tennessee, which type of value is most relevant for estate and gift tax purposes?

AInsurance replacement value
BFair market value✓ Correct
CAssessed value for property tax
DMortgage lending value

Explanation

Fair market value — the price at which a knowledgeable buyer and seller would transact, neither under compulsion — is the standard of value used for estate, gift, and income tax purposes.

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