Property Valuation

In Texas, the 'cost approach' to value is considered most reliable for:

AOlder residential properties with significant deferred maintenance
BSpecial-use properties, new construction, and properties where income and sales data are limited✓ Correct
CIncome-producing commercial properties in established markets
DProperties that are assessed below market value

Explanation

The cost approach is most reliable when there is little market sales data or income data, such as for special-use properties (schools, hospitals, government buildings), new or recently constructed properties, and unique properties with no comparables. For older properties with significant depreciation, accurately measuring depreciation can be challenging.

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