Property Valuation

Depreciation in real estate appraisal refers to:

AThe annual tax deduction for income property owners
BAny loss in value from any cause relative to the property's current reproduction/replacement cost✓ Correct
CThe physical aging of the building over time only
DA reduction in property tax assessment

Explanation

In appraisal, depreciation means any loss in property value from any cause—physical deterioration, functional obsolescence, or external (economic) obsolescence. It is measured as the difference between the current value and the cost to reproduce or replace the improvement.

Related Utah Property Valuation Questions

Practice More Utah Real Estate Questions

1,500+ questions covering all exam topics. Start free — no signup required.

Take the Free Utah Quiz →