EstatePass
Report WritingMEDIUM10% of exam

An appraiser is completing a URAR form and discovers that one comparable sale was an estate sale. Where should this information be disclosed?

Correct Answer

C) In both the sales comparison grid and the comments section

Estate sale conditions should be disclosed in both the sales comparison grid where the comparable is analyzed and in the comments section to ensure the reader understands this potentially significant condition of sale. Proper disclosure is essential for transparency.

Answer Options
A
In the sales comparison approach section only
B
In the addendum to the report
C
In both the sales comparison grid and the comments section
D
This information does not need to be disclosed

Why This Is the Correct Answer

CORRECT_ANSWER - Estate sale information must be disclosed in both locations to ensure complete transparency and proper analysis. The sales comparison grid is where the technical analysis occurs and adjustments may be made, while the comments section provides narrative explanation of significant conditions. This dual disclosure approach ensures that anyone reviewing the appraisal will understand this important condition of sale regardless of which section they focus on first.

Why the Other Options Are Wrong

Option A: In the sales comparison approach section only

Disclosing only in the sales comparison approach section is insufficient because it limits visibility of this important information. The comments section provides additional space for narrative explanation that helps readers understand the significance of the estate sale condition.

Option B: In the addendum to the report

While an addendum could contain this information, limiting disclosure only to an addendum is inadequate because it removes the information from the primary analysis sections where comparables are evaluated. The sales comparison grid and comments are the standard locations where such conditions should be prominently disclosed.

Option D: This information does not need to be disclosed

This is completely incorrect as estate sale conditions absolutely must be disclosed. Estate sales often involve unique circumstances such as time pressure, motivated sellers, or property condition issues that can significantly impact sale price and comparability.

Double Disclosure Rule

Remember 'GRID + COMMENTS = COMPLETE' - any significant condition of sale like estate sales needs both technical disclosure (grid) and narrative explanation (comments) for complete transparency.

How to use: When you see questions about where to disclose significant sale conditions, think 'GRID + COMMENTS = COMPLETE' and look for the answer that includes both the sales comparison grid and comments section.

Exam Tip

Always choose comprehensive disclosure over limited disclosure when dealing with significant conditions of sale - if an answer includes multiple disclosure locations, it's likely correct.

Common Mistakes to Avoid

  • -Thinking disclosure in only one location is sufficient
  • -Believing estate sales don't need to be disclosed
  • -Assuming addendum disclosure alone meets requirements

Concept Deep Dive

Analysis

This question tests understanding of proper disclosure requirements for conditions of sale in URAR forms. Estate sales represent a potentially significant condition that could affect the sale price, as they may involve motivated sellers, time constraints, or other factors that create non-typical market conditions. The USPAP requires appraisers to identify and analyze all conditions of sale that might affect the transaction, and proper disclosure ensures transparency and allows readers to make informed judgments about the comparability of the sale. Disclosure must be comprehensive and placed where it will be most visible and useful to the reader.

Background Knowledge

USPAP requires appraisers to identify and analyze all conditions of sale that might affect a transaction's representativeness of market value. Estate sales are considered a significant condition because they often involve circumstances that may result in above or below market pricing due to factors like time constraints, emotional decisions, or property condition issues.

Real-World Application

In practice, when an appraiser discovers a comparable sale was an estate sale, they would note this in the sales comparison grid (possibly with an adjustment), explain the circumstances in the comments section, and consider whether the sale is truly comparable or should be excluded from the analysis entirely.

estate saledisclosureURARsales comparison gridcomments sectionconditions of sale

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