COVID-19 has significantly impacted real estate valuations. For example, under the comparable sales approach to valuation, valuators look at sales prices of similar properties in recent transactions, making adjustments for
COVID-19's Impact on Real Estate Valuations
Valuation of real estate during contemporary times is challenged and will continue to be so for several years. In a forced sale, a court should only consider pre-COVID-19 data whether it be comparable sales from 2018-2019, or financial data from the same period.

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