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Basement Adjustments For Cost?

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for new construction I think the cost for the basement is consistently more accurate for an adjustment than paired sales or sensitivity analysis.

I am not talking about unique owner/user construction. I am appraising a house where they are building it for themselves and are spending 200% of market, but on spec homes the builders understand market demand and the components that buyers care about. If they don't then they will be looking for a different job real soon.
 
I have no idea what they are doing in that sales grid. Glad I don't do reviews.
 
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