Property Valuation

A Texas appraiser performs a 'retrospective' appraisal. This means the appraisal:

ALooks forward to project future value
BValues the property as of an effective date in the past✓ Correct
CUses only historic sales from 5+ years ago
DValues the property using only the cost approach

Explanation

A retrospective appraisal values a property as of a historical date in the past (e.g., for estate tax purposes, litigation, or insurance claims). The appraiser uses data available as of the historical effective date, not current information.

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