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Department of Revenue: Property Tax
Oregon Department of Revenue

The three approaches to value
Complete Three Approaches to Value manual
 
Table of contents
 
1. Introduction
  • Lesson 1: How value affects property taxes
  • Lesson 2: Selecting your approach
  • Lesson 3: Calculations
 
2. Cost approach
  • Lesson 1: Introduction to the cost approach
  • Lesson 2: Inspecting property and gathering physical data
  • Lesson 3: Classes of construction
  • Lesson 4: Calculating replacement costs
  • Lesson 5: Preparing the residential property appraisal cards
 
3. Cost factors supplement
 
4. Sales comparison
  • Lesson 1: Finding and verifying sales data
  • Lesson 2: Conducting a property appraisal
  • Lesson 3: The final value estimate
  • Lesson 3: Appendix
 5. Income Approach
  • Lesson 1: Rent—The basis for the income approach
  • Lesson 2: Effective gross income
  • Lesson 3: Expenses
  • Lesson 4: Capitalization rates
  • Lesson 5: Techniques for capitalization of income

Page updated: November 22, 2010