Do you have an estimate for the deferred maintenance? Will the roof repair only cost $8,700 or will it cost $15,000?
I would report the contract sale price is $249,500 but due to a concession for roof repair, the effective sale price is only $240,800.
Your as is value may be higher or lower. You could provide an as complete value for your subject assuming the roof has been repaired/replaced which would make it easier to compare to your sale comps, most of which probably have good roof. You conclude an as complete value of say $250,000 but then make a line item deduction of $10,000 (or whatever you determine) for deferred maintenance to replace the roof, giving you an as is value of $240,000. I appraised an old building where the roof was totally shot and there was extensive water damage and mold. As complete assuming the roof was replaced, mold remediated, and drywall/flooring fixed it was around $180,000. Once I deducted all of the deferred maintenance the as is value was about $50,000 or around $10/SF. I actually had pretty decent support for the as is value since there were quite a few older buildings in this small city that had sold in similar poor condition.