Tips and definitions: Vacation home purchase scenario

The value of the building refers to what the house costs. That is, it is the property value minus the value of the land.

Typically, this is determined by using appraised values. For example, if the price is $200,000 and

then the value of the building is (40,000/100,000)*200,000= $80,000

Note that the value of the building is subject to depreciation, while that value of the land is not subject to depreciation.

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