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  2. Real estate appraisal - Wikipedia

    en.wikipedia.org/wiki/Real_estate_appraisal

    Value-in-use, or use value [2] – the net present value (NPV) [3] of a cash flow that an asset generates for a specific owner under a specific use. Value-in-use is the value to one particular user, and may be above or below the market value of a property.

  3. Highest and best use - Wikipedia

    en.wikipedia.org/wiki/Highest_and_best_use

    If the value of the commercial lot as vacant in "House B" exceeds the value of house as a residence as improved plus demolition costs, the overall highest and best use of this property would be the as vacant value of the commercial lot. For example, assume that "House B" has a value as a house of $200,000, and a site value as a commercial lot ...

  4. Market value - Wikipedia

    en.wikipedia.org/wiki/Market_value

    Market value or OMV (Open Market Valuation) is the price at which an asset would trade in a competitive auction setting.Market value is often used interchangeably with open market value, fair value or fair market value, although these terms have distinct definitions in different standards, and differ in some circumstances.

  5. I Inherited Property. How Can I Tell Its Fair Market Value? - AOL

    www.aol.com/inherited-property-tell-fair-market...

    Inheriting property, whether expected or unexpected, can raise some questions about what to do with it and what it's worth. Specifically, you'll need to know the property's fair market value (FMV ...

  6. Ad valorem tax - Wikipedia

    en.wikipedia.org/wiki/Ad_valorem_tax

    The fair market value is based on the typical selling price for property on which the buyer and seller can agree, with the assumption that the property is being used or will be used at its highest and best use after the sale. The current use value is the typical selling price for property with an assumption that it will continue after the sale ...

  7. Property tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Property_tax_in_the_United...

    Fair market value is that price for a willing and informed seller would sell the property to a willing and informed buyer, neither being under any compulsion to act. Where a property has recently been sold between unrelated sellers, such sale establishes fair market value. In other (i.e., most) cases, the value must be estimated. Common ...