Comparison Approach
Sales Comparison Approach
Select comparable land sales; adjust item by item for transaction circumstances, date, and regional and individual factors; then weight to indicate the subject's unit price.

Real Estate Appraisal Report · De-identified Format Sample
This page uses a de-identified sample to present the full chapter structure and summary fields of a narrative-format appraisal report, prepared in line with the national association's narrative report template — for anyone considering a formal appraisal.
Report summary page
The summary page at the front of a formal report states the engagement, the subject property, the valuation premise and the value conclusion in fixed fields. Below is a de-identified example.
Report number, client, and appraiser signature appear in the formal report; this sample uses placeholders or sample values throughout
Report structure
Following the national association's narrative template, a formal report typically covers these five parts. This is a structural outline only, with no actual case content.
Appraisal process
Define the subject, purpose, valuation date, value type and special conditions.
Check the land register, urban planning, use controls and other rights.
Observe road frontage, topography, current use and surroundings.
Select land and new-build sale comparables comparable to the subject.
Apply the comparison approach and land development analysis, cross-checking results.
Explain the weighting by data reliability and method fit, and form the value opinion.
Value estimation
The report cross-checks value with two or more methods, then explains the weighting and reconciles the final figure. All values below are illustrative.
Sales Comparison Approach
Select comparable land sales; adjust item by item for transaction circumstances, date, and regional and individual factors; then weight to indicate the subject's unit price.
Residual Method
Estimate the gross sales value of a reasonable completed development, then deduct construction, design, marketing, management, taxes, interest and profit to back out the land value.
Reconciliation: 166,000 × 50% + 168,000 × 50% = NT$167,000/ping → sample total ~ NT$41,750,000 (167,000 × 250 ping)
Declarations & limiting conditions
The preface of a formal report states the appraiser's independence, basic declarations and limiting conditions. The following are common limiting points from the narrative template, to show the boundaries of a report's applicability:
This page is an illustrative sample of format and structure. It does not constitute a value opinion on any specific property and must not be used as a basis for transaction, financing, tax, litigation or other decisions. Actual assignments should be handled by a real estate appraiser according to the specifics of each case.
For international clients
English-language appraisal and bilingual reports for foreigners, expatriates and overseas companies with interests in Taiwan.
Land, residential, commercial and defective property in Taiwan — for purchase, financing, tax, litigation or inheritance.
Real estate and income-producing or business-related assets, valued with an explainable, market-based approach.
Trademarks, patents, goodwill and other intangible assets, for transactions, accounting, tax or dispute purposes.
Every report can include an English executive summary so overseas stakeholders understand the conclusion at a glance.
Need a formal appraisal
This page explains report format and structure only. If you have a land, income-property, aged-building, defective-property or family-succession appraisal need, you are welcome to contact Richard Cai. Scope and required materials are confirmed before any formal appraisal begins.