What adjustment do appraisers NOT typically make when valuing comparable sales?

When valuing comparable sales, appraisers typically focus on adjustments that directly impact the value of the properties being compared. Changes in property taxes are not usually accounted for in the valuation process because property taxes are ongoing expenses that can vary significantly from one property to another based on local tax rates, exemptions, or assessments, rather than affecting the intrinsic value of the properties themselves.

In contrast, locational factors play a crucial role in determining desirability and market value. Adjustments for location account for differences in neighborhoods, accessibility, and proximity to amenities, all of which can substantially affect a property's market value.

Likewise, differences in property size are directly relevant to value assessments, as larger properties tend to command higher market prices, and adjustments need to be made to ensure comparability. Similarly, variations in property condition, such as age or maintenance levels, also warrant adjustments since they have a direct impact on a property's marketability and worth.