Real Estate Appraiser National Uniform Exam Glossary

Market Value
The most probable price a property should bring in a competitive and open market under conditions where buyer and seller each act prudently and without undue pressure.
Appraisal
An unbiased professional opinion of the value of real property, developed by a qualified appraiser as of a specific date.
USPAP (Uniform Standards of Professional Appraisal Practice)
The generally recognized ethical and performance standards that govern the appraisal profession in the United States, which appraisers must follow when developing and reporting an appraisal.
Highest and Best Use
The reasonably probable and legal use of a property that is physically possible, appropriately supported, financially feasible, and results in the highest value.
Sales Comparison Approach
A valuation method that estimates a property's value by comparing it to similar recently sold properties and adjusting for differences between them.
Cost Approach
A valuation method that estimates value as the cost to replace or reproduce the improvements, minus depreciation, plus the value of the land.
Income Approach
A valuation method that estimates value based on the income a property is expected to generate, typically by capitalizing net operating income.
Depreciation
A loss in value of improvements from any cause, including physical deterioration, functional obsolescence, and external obsolescence.
Capitalization Rate (Cap Rate)
The ratio of a property's net operating income to its value or purchase price, used to convert income into an estimate of value.
Gross Living Area (GLA)
The total finished, above-grade living space of a residence, measured to the exterior of the walls and used as a key basis for comparison.
Effective Age
An appraiser's estimate of a property's apparent age based on its condition and utility, which may differ from its actual chronological age.
Reconciliation
The final step in the appraisal process where the appraiser weighs the value indications from the different approaches to arrive at a single final opinion of value.