Using assessed housing values to estimated depreciated structural replacement costs: opportunities for natural disaster management

Authors

Steven Shultz, University of Nebraska at Omaha

Abstract

This article first reviews both the cost replacement approach and how tax assessors value housing, and then summarizes the need for parcel-specific depreciated structural replacement values for disaster mitigation efforts across the United States.

First Page

59

Last Page

70

Keywords

Natural disasters, Replacement cost approach to value

Recommended Citation

Shultz, S. (2017). Using assessed housing values to estimated depreciated structural replacement costs: opportunities for natural disaster management. Journal of Property Tax Assessment & Administration, 14(2), 59-70. Retrieved from https://researchexchange.iaao.org/jptaa/vol14/iss2/4