valuation
adjustment
In the sales comparison approach, an adjustment is a dollar or percentage change made to a comparable sale's price to account for differences between it and the subject property. Adjustments are always made to the comparable, never to the subject. If the comparable has a feature the subject lacks, its price is adjusted down; if it lacks a feature the subject has, its price is adjusted up.
- Exam tip
- Memory aid: CBS, comp better subtract; CIA, comp inferior add. Adjust the comparable, not the subject.
- Example
- A comparable sold for $300,000 and has a garage worth $15,000 that the subject lacks. The adjusted price is $285,000.
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Last verified: 2026-10-23