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How to read a Comparable Sales Report

The following is a brief explanation of how to read the KSCAMA (Kansas Computer Assisted Mass Appraisal) Sales Comparison Sheet. This sheet is often referred to as the “comp sheet”.

Your property is referred to as the “Subject” property and is listed on the left side of the Comp sheet. Its property characteristics are listed from top to bottom. The comparable properties are listed to the right in the columns labeled “Comp 1, Comp 2, etc. The property characteristics for these comparable properties are also listed from top to bottom. The most common questions about the comp sheet refer to what the row titles stand for. The following is a list that covers some of the most commonly asked questions.


Site Built Style – This is a story height designation.


Quality -This is a listing of construction quality when built. Quality ratings range from Excellent + to Low -.

CDU - Condition, Desirability, and Utility rating. CDU is a locational rating based on the market area the property is located in. CDU ratings range from Excellent to Undesirable.

Condition - Physical condition is based on the condition of the property relative to its age.

Bed/Full/Half/TotFix – This is a listing of the number of bedrooms (above ground), full bathrooms, half bathrooms, and total plumbing fixtures. Examples of plumbing fixtures are sinks, water heaters, tubs, toilets, etc.

Bsmt Area/High/Low Quality – This is a listing of the number of square feet of basement. The number of square feet of both High Quality finish and square feet of Low Quality finish.

Upper Floor Living Area – This is the number of square feet of upper floor area.

Main Floor Living Area – This is the number of square feet of main floor living area including additions with living area.

Total Living Area – Total living area (above ground) of the dwelling.

Garage Area Att/Det – This is the area of the Attached Garage and the Detached Garage.

Land Value – This is the value of the land as determined by the annual land analysis.

OBY Cost – This is the estimated depreciated value of the outbuilding and yard improvements.

Building Value – (Cost Approach) This is the estimated value of the dwelling based on current construction costs less an allowance for loss in value ( depreciation ) for all causes as determined from an analysis of the market.

Total Cost Value – Total market value of land and improvements by way of the cost approach.

Market Average – A composite estimate of market value by way of a statistical model.

Adjusted Sale Price – Since the properties chosen as comparable sales will be used to estimate the value of the subject property, and since these properties are rarely if ever identical to the subject property, the sales price must be adjusted to account for these differences before they can be used as estimates of value. Any inflationary or deflationary trends in the local real estate market will also be reflected in the adjusted sales prices.

Comparability – An indicator of the relative similarity of the sale properties to the subject property.

Weighted Estimate – A weighted average of the adjusted sale prices, weighted by the degree of comparability.

Market Estimate – The estimate of fair market value of the subject property based on the sales of comparable properties.