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    Property Characteristics

    Site Value

    The market value of the land as if vacant and available for development to its highest and best use. Site value is a component of the cost approach and is estimated separately from improvement value.

    Site value is estimated using techniques such as comparable land sales, allocation (percentage of total value attributable to land), extraction (total sale price minus estimated improvement value), and land residual analysis. Site value considers factors including size, shape, topography, zoning, utility availability, access, and environmental conditions. In the cost approach, site value is added to the depreciated cost of improvements to arrive at the indicated value. Site value does not depreciate — only improvements depreciate.

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