Property Valuation

A Texas appraiser values a property and determines that the highest and best use differs from the current use. This could result in:

AA value lower than the current use value
BA value equal to or higher than the current use value based on the potential for the more valuable use✓ Correct
CTREC requiring the property to be redeveloped
DThe appraiser refusing the assignment

Explanation

If the highest and best use is different from (and more valuable than) the current use, the property value based on the highest and best use may be equal to or higher than the value in current use. The land is valued at its highest potential.

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