The 2022 Sales Comparison Approach is now MULTI-FUNCTION (see pick-list below within the grid):

Click on the option you are using.

1.  CLASSIC Land-Mix Option


Sales Comparison Approach (Classic Option)

Explanation of SCA Adjustments (Narrative)

Land-Mix Adjustments (Classic head-to-head)

Improvement Adjustments (Classic head-to-head)


Page 1:  SCA Grid

Page 2:  Narrative Explanation of Adjustments (newest feature)

Page 3:  Land-Mix Adjustment (Only Sale 6 shown).  Sale in green, Subject in red, adjustment to Sale 6 bottom (yellow).

Page 4:  Improvement-Mix Adjustment.  The appraiser must look at the Sale (left) and rate the $82.22/sf house in A/G utility/condition and place something less on the subject house in A/A utility and condition, or $80.00/sf in the example.  This procedure is the original head-to-head procedure where each sale provided a separate and individual indication for the corresponding subject improvement.

2.  ER Land-Mix Option


Sales Comparison Approach (ER Option)

Explanation of SCA Adjustments (Narrative)

Land-Mix Adjustments (ER Worksheet)

Improvement Valuation (2020 Non-Head-to-Head)

Improvement Summary & Adjustments (Option for more than one improvement set)

Page 1:   Sales Comparison Grid (ER Option):   The land-mix adjustment for Sale 7 of $544/acre (green box) computed on page 3 (ER Worksheet).  The Improvement Adjustment of $111/acre (yellow box) computed on fourth page (Non-Head-to-Head) procedure where the subject's buildings are appraised once from the best sales stressing similar utility and condition ---- rather than EACH SALE PROVIDING A SEPARATE IMPROVEMENT ADJUSTMENT

Note the "Other Adjustments" in the bottom of the grid are "measured at 100% from the data analysis or pairing pages" or $1,500/acre, then multiplied by the Subject's ER to calibrate the correct adjustment level for the sale by comparison to the Subject's ER (red box) x 78% = -$1,170/acre

Page 2:  Narrative Explanation of Adjustments (below).  Auto-fills from the SCA Grid above; user adds the narrative (green arrow).

Page 3:  ER Land-Mix Worksheet.  Subject ER at 78% equal to Sale 6, also at 78%; hence, no adjustment.  Sale 7 shows the Sale at 68% versus the Subject 78%.  The % change (not percent difference) is calculated at 14.71$ or an adjustment to Sale 7 of $544/acre is reported by to the SCA Grid.

Page 4:  Improvement Contributions from Sales ..... Applied to Subject and Summarized on page 5.  NOTE:  Page 4 can be added multiple times for several building sites, differing building sets (dairy, feedlot, poultry, etc.).  Houses grouped together, compared to subject (last column right), and value assigned to Subject's house (green).  Improvements summed on this page and reported on Page 5.

Page 5:  Improvement Summary (several Page 3's can be added):  Improvements from page 3 at $426,750 shown below.  The Subject's improvements are appraised once at $667/acre (yellow boxes).   The improvement adjustment for Sale 7 is shown at -$111 (red box) and reported back to the SCA grid.