Glossary of Terms

Note: This glossary is specialized for real estate appraisal practice within British Columbia. Terms and authoritative definitions may vary in other jurisdictions.

Appraisal
The act or process of developing an opinion of value; an opinion of value.
Source: USPAP
Appraiser
One who is expected to perform valuation services competently and in a manner that is independent, impartial, and objective.
Source: USPAP
Agricultural Land Reserve (ALR)
The total of all agricultural land in British Columbia; ALR designation and farm classification are separate determinations for assessment purposes.
Source: BC Assessment
Capitalization Rate
The ratio of one year’s net operating income provided by an asset to the value of the asset; used to convert income into value.
Source: BC Assessment
Chattels
An article of personal property, as distinguished from real property.
Source: BC Assessment
Client
The party or parties who engage an appraiser by employment or contract in a specific assignment.
Source: USPAP
Common Area
Any part of residential property the use of which is shared by tenants, or by a landlord and one or more tenants.
Source: BC Assessment
Common Property
Part of the land and buildings shown on a strata plan that is not part of a strata lot.
Source: BC Assessment
Condition
A qualitative measure of the overall desirability of a property’s physical improvements.
Source: BC Assessment
Confidentiality
The fundamental appraiser obligation to protect the privacy of the client relationship and secure assignment results and non-public info from unauthorized access.
Source: USPAP
Cost to Cure
Estimated cost to correct or replace a component within an item of property; the cost to remedy deferred maintenance or functional obsolescence.
Source: BC Assessment
Credible
Worthy of belief. Credible assignment results require support by relevant evidence and logic, to the degree necessary for the intended use.
Source: USPAP
Depreciation
The difference between the contributory value of an improvement and its cost at the time of appraisal.
Source: BC Assessment
Design
The arrangement of elements or details in a structure, emphasizing functions, aesthetics, balance, and fitness for intended use.
Source: BC Assessment
Development Land
Property which has a highest and best use for development into a higher density use, generally achieved through subdivision.
Source: BC Assessment
Dwelling
A structure designed or occupied as the living quarters of one or more households, typically containing kitchen and bathroom facilities.
Source: BC Assessment
Easement
A legal right to use, or to restrict the use of, the land of another person in some way.
Source: BC Assessment
Effective Age
The age indicated by the condition and utility of a structure, based on an appraiser’s judgment and interpretation of market perception.
Source: BC Assessment
Effective Date
The date to which an appraiser’s analyses, opinions, and conclusions apply; also referred to as the date of value.
Source: USPAP
Ethics Rule
The overarching USPAP standard governing an appraiser’s obligation to promote public trust through integrity, impartiality, objectivity, independent judgment, and ethical conduct.
Source: USPAP
Excess Land
Land that is not needed to serve or support the existing use, has the potential to be sold separately, and is valued separately.
Source: BC Assessment
Expert Witness
An individual with specialized knowledge or experience called upon to provide professional, objective opinion evidence in legal proceedings.
Source: BC Assessment
Exposure Time
An opinion of the length of time that the property interest being appraised would have been offered on the market prior to the hypothetical consummation of a sale at market value on the effective date.
Source: USPAP
External Obsolescence
A type of depreciation caused by negative factors outside the property boundaries (e.g., location near nuisance uses) which are generally incurable.
Source: BC Assessment
Extraordinary Assumption
An assignment-specific assumption as of the effective date regarding uncertain information which, if found to be false, could alter the appraiser’s opinions or conclusions.
Source: USPAP
Fee Simple
The absolute form of property ownership, granting the owner maximum control, usage, and transfer rights subject only to public powers and registered encumbrances.
Source: BC Assessment
Functional Obsolescence
A loss of value resulting from deficiencies or outdated concepts inherent within the property itself, such as layout or aesthetic elements.
Source: BC Assessment
Hypothetical Condition
A condition, directly related to a specific assignment, which is contrary to what is known by the appraiser to exist on the effective date of the assignment results, but is used for the purpose of analysis.
Source: USPAP
Improvements
Any building, fixture, or structure constructed or placed on or in land, or on water over land for assessment purposes.
Source: BC Assessment
Intended Use
The use(s) of an appraiser’s reported appraisal or appraisal review assignment results, as identified by the appraiser based on communication with the client at the time of the assignment.
Source: USPAP
Intended User
The client and any other party as identified, by name or type, as users of the appraisal or appraisal review report by the appraiser, based on communication with the client.
Source: USPAP
Interim Use
The temporary use to which a site or improved property is put until it can be fully developed to its prospective highest and best use.
Source: BC Assessment
Lease Interest
The ownership interest held by the landlord, encapsulating the right to receive contract rent and reversion of the property upon lease expiration.
Source: BC Assessment
Life Estate
An interest in real property that exists only for the duration of a designated person’s lifetime.
Source: BC Assessment
Lot
A distinct parcel of land defined within a legal description identifying the precise boundaries of a property.
Source: BC Assessment
Manufactured Home
A dwelling built in a factory on a chassis designed to be transported for onsite use; subject to specific BC registration requirements.
Source: BC Assessment
Market Value
Market value is defined as “the most probable price, as of a specified date, in cash, or in terms equivalent to cash, or in other precisely revealed terms, for which the specified property rights should sell after reasonable exposure in a competitive market under all conditions requisite to a fair sale, with the buyer and seller each acting prudently, knowledgeably, and for self-interest, and assuming that neither is under undue duress."
Source: BC Assessment
A type of value, stated as an opinion, that presumes the transfer of a property as of a certain date, under specific conditions set forth in the value definition identified by the appraiser.
Source: USPAP
Outliers
Data points in a valuation study that fall significantly outside the normal range, typically analyzed for exclusion or refinement in mass appraisal.
Source: BC Assessment
Partial Interest Sale
The purchase or transfer of a divided or undivided right representing less than the 100% fee simple interest in real estate.
Source: BC Assessment
Personal Property
Any tangible or intangible article that is subject to ownership and not classified as real property.
Source: USPAP
Price
The amount asked, offered, or paid for a property. Once stated, price is a historical fact and may not relate to the value derived through methodology.
Source: USPAP
Range of Value
The total spectrum of probable value indications derived via comparable analysis prior to reaching a final valuation conclusion.
Source: BC Assessment
Real Estate
An identified parcel or tract of land, including improvements, if any.
Source: USPAP
Real Property
The interests, benefits, and rights inherent in the ownership of real estate.
Source: USPAP
Renovation
Changes and upgrades intended to modernize or refresh the condition, functionality, or aesthetic appeal of an existing property.
Source: BC Assessment
Replacement Cost
The estimated current cost to construct a substitute building of similar utility using modern materials, layout, and current standards.
Source: BC Assessment
Reproduction Cost
The estimated current cost to construct an exact replica of an existing structure using the same materials, design, and craftsmanship quality.
Source: BC Assessment
Restrictive Covenant
A legal charge registered on title that dictates or limits the use of the land or structures that can be established upon it.
Source: BC Assessment
Retrospective Value
An opinion of value as of a specific prior date, effectively providing a valuation snapshot in the past.
Source: USPAP
Riparian Rights
The legal rights belonging to an owner of land bordering a waterway, granting reasonable utilization of the water resources.
Source: BC Assessment
Scope of Work
The type and extent of research and analyses performed in an appraisal or appraisal review assignment.
Source: USPAP
Single Family Dwelling
A residential structure primarily designed and intended to accommodate one distinct family or household unit.
Source: BC Assessment
Site Improvements
Modifications to the land itself (paving, utilities, drainage, grading) that enhance its utility but are external to the building envelope.
Source: BC Assessment
Statutory Right of Way
A specialized easement granted to public bodies or utilities to maintain infrastructure upon private land indefinitely.
Source: BC Assessment
Surplus Land
Land not currently needed to support existing improvements which cannot be legally severed or sold independently.
Source: BC Assessment
Tenancy in Common
A co-ownership structure where owners hold separate, undivided interest lacking the right of survivorship characteristic of joint tenancy.
Source: BC Assessment
Workfile
The documentation, data, and supporting materials necessary to support an appraiser’s analyses, opinions, and conclusions for the required records-retention duration.
Source: USPAP
USPAP
The Uniform Standards of Professional Appraisal Practice. Developed by The Appraisal Foundation, these comprise the recognized ethical and performance standards for the appraisal profession.
Source: USPAP
Zoning Bylaw
A municipal regulation detailing permissible land use, density requirements, setbacks, and structural development allowances.
Source: BC Assessment

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