Property Valuation

Depreciation in real property appraisal refers to:

AThe decrease in value shown on tax returns each year
BAny loss in value from any cause✓ Correct
CThe physical deterioration of a building only
DThe decrease in property value due to market conditions only

Explanation

In appraisal, depreciation is defined as any loss in value from any cause — physical deterioration, functional obsolescence, or external (economic) obsolescence. It is different from the IRS depreciation used for tax purposes.

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