Property Valuation

In Wyoming, a retroactive appraisal (for estate purposes, for example) requires the appraiser to:

AUse current market data to estimate past value
BReconstruct the market as of the past effective date using only data available as of that date✓ Correct
CAdjust current value downward by the inflation rate
DUse assessed values from the year of the effective date

Explanation

A retroactive appraisal must reflect value as of a past date using only market data that was known or knowable as of that date. The appraiser cannot use hindsight (data from after the effective date).

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