地价计算器 — 公式

Extracting Land Value

Land value is determined by subtracting the depreciated value of improvements (buildings, structures) from the total property value.

Formula

Depreciated Improvement = Replacement Cost x (1 - Age / Useful Life)

Land Value = Total Property Value - Depreciated Improvement

Why Land Value Matters

  • Land is not depreciable for tax purposes, unlike buildings
  • Land-to-value ratio affects depreciation deductions for investors
  • Helps determine if the land alone justifies redevelopment

    • 计算示例

    A $500,000 property has improvements that would cost $350,000 to replace and are 15 years old with a 50-year useful life.

    1. Depreciation percentage: 15 / 50 = 30%
    2. Depreciated improvement value: $350,000 x (1 - 0.30) = $245,000
    3. Land value: $500,000 - $245,000 = $255,000
    4. Land-to-value ratio: $255,000 / $500,000 = 51.0%