Property Valuation

Vermont's 'prospective appraisal' estimates value as of:

AA past date
BA future date, used for proposed construction, development planning, or financing projections✓ Correct
CThe filing date of the appraisal report
DThe last tax assessment date

Explanation

A prospective appraisal estimates value as of a future date — commonly used for proposed construction projects to estimate stabilized value upon completion for financing or feasibility purposes.

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