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An appraiser discovers that comparable sale #2 had a $5,000 seller concession for closing costs, while the subject property sale will have no seller concessions. What adjustment should be made to comparable #2?

Correct Answer

B) Subtract $5,000 from the sale price

When a comparable sale includes seller concessions that the subject does not have, the comparable's sale price should be adjusted downward by the amount of the concession. This is because the concession artificially inflated the comparable's sale price relative to the subject.

Answer Options
A
Add $5,000 to the sale price
B
Subtract $5,000 from the sale price
C
No adjustment needed
D
Adjust based on local market conditions

Why This Is the Correct Answer

When a comparable sale includes seller concessions that the subject does not have, the comparable's sale price should be adjusted downward by the amount of the concession. This is because the concession artificially inflated the comparable's sale price relative to the subject.

Why the Other Options Are Wrong

Option A: Add $5,000 to the sale price

Adding $5,000 would incorrectly increase the comparable's adjusted sale price, making it even less comparable to the subject property. This would overstate the comparable's value since the seller concession already artificially inflated the original sale price. The adjustment should move in the opposite direction to neutralize the effect of the concession.

Option C: No adjustment needed

No adjustment would leave the comparable's sale price artificially inflated by the $5,000 concession amount. This would result in an inaccurate comparison since the comparable buyer effectively paid $5,000 less than the recorded sale price, while the subject property buyer will pay the full purchase price without concessions.

Option D: Adjust based on local market conditions

While local market conditions are important in appraisal, seller concessions require specific mathematical adjustments regardless of market conditions. The $5,000 concession represents a quantifiable difference that must be adjusted to ensure accurate comparison between the subject and comparable properties.

SUBTRACT Seller Concessions

Remember 'SUBTRACT' - when the comparable has Seller concessions that the Subject doesn't have, you must SUBTRACT the concession amount from the comparable's sale price to get the true economic value.

How to use: When you see a question about seller concessions, immediately identify which property (subject or comparable) has the concession, then remember to SUBTRACT the concession amount from whichever property had the advantage (the comparable in this case).

Exam Tip

Always read carefully to determine which property has the concession - if the comparable has it and the subject doesn't, subtract from the comparable; if the subject has it and the comparable doesn't, add to the comparable.

Common Mistakes to Avoid

  • -Adding the concession amount instead of subtracting it
  • -Confusing which property had the concession and adjusting in the wrong direction
  • -Ignoring seller concessions entirely and making no adjustment

Concept Deep Dive

Analysis

This question tests the fundamental principle of sales comparison adjustments when seller concessions are involved. Seller concessions represent financial benefits given by the seller to the buyer, which effectively reduce the net amount the buyer pays for the property. When a comparable sale includes concessions that the subject property doesn't have, the comparable's sale price appears higher than what the buyer actually paid out-of-pocket. To make an accurate comparison, appraisers must adjust the comparable's sale price downward to reflect the true economic value exchanged.

Background Knowledge

Seller concessions are financial incentives provided by sellers to buyers, such as paying closing costs, buying down interest rates, or providing repair credits. These concessions effectively reduce the net amount buyers pay for properties, making direct price comparisons misleading without proper adjustments.

Real-World Application

In practice, appraisers regularly encounter seller concessions in purchase contracts and must adjust comparable sales accordingly. This ensures that the final opinion of value reflects true market conditions rather than artificial price inflation from seller incentives, providing lenders and clients with accurate property valuations.

seller concessionssales comparison approachcomparable adjustmentsclosing costsdownward adjustment

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