Property Valuation

In Texas, a 'retrospective appraisal' is performed as of a date in the past and is used for:

APredicting future property values
BEstate taxes, divorce proceedings, litigation, and other situations requiring a value opinion at a prior date✓ Correct
CCurrent purchase transactions only
DRefinancing purposes when the property was previously mortgaged

Explanation

A retrospective appraisal forms a value opinion as of a historical date rather than the current date. They are used for estate tax purposes (value at date of death), divorce proceedings (value at date of marriage or separation), condemnation cases (value at date of taking), and litigation involving disputes about past property values.

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