Property Valuation

A Washington appraiser is appraising a property for estate tax purposes. The relevant value standard is:

AInvestment value (to a specific investor)
BMarket value (what a willing buyer would pay a willing seller in an arm's-length transaction)✓ Correct
CInsurable value
DAssessed value for property tax purposes

Explanation

For federal estate tax purposes (IRS), the relevant value is the fair market value — the price at which the property would change hands between a willing buyer and a willing seller, both having reasonable knowledge and neither being under compulsion to buy or sell.

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