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    Property Characteristics

    Land Value

    The market value of a parcel of land as if vacant and available for development to its highest and best use. Land value is a critical component of the cost approach and does not depreciate.

    Land value must be estimated separately from improvement value in the cost approach. Common methods include direct comparison of vacant land sales, allocation (extracting the typical land-to-value ratio from improved sales), extraction (subtracting depreciated improvement value from the total sale price), and land residual analysis. Factors affecting land value include location, size, shape, topography, zoning, access, utilities, flood zone status, environmental conditions, and proximity to amenities or negative influences.

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