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Exam distinction 182 · Valuation

Market Value Versus Market Price Versus Cost

Market value is an opinion tied to defined market conditions and an effective date. Market price is the amount actually paid. Cost is the amount required to create or acquire an asset. A property can cost $500,000 to build, sell for $460,000, and have a supported market value different from both.

Facts checked against the current PSI Candidate Information Bulletin and GREC sources. Last reviewed August 2, 2026. Editorial standards.

What is the exam-ready distinction?

Market value is an opinion tied to defined market conditions and an effective date. Market price is the amount actually paid. Cost is the amount required to create or acquire an asset. A property can cost $500,000 to build, sell for $460,000, and have a supported market value different from both.
Official syllabus mapping for Market Value Versus Market Price Versus Cost
Roadmap post182 of 500
Official syllabus topicValuation and Market Analysis: Value, Price, and Cost
Official PSI areaValuation and Market Analysis
Published weight8% of the 100-question national portion
Source editionPSI Georgia Candidate Information Bulletin dated July 1, 2026
Content checked throughAugust 2, 2026

The Rule

PSI publishes a weight for the complete official area, not a guaranteed count for this individual comparison. Use the source, document, actor, event, and timing stated in the question before applying a memorized definition.

Side-by-side comparison

Read across each row. The terms are deliberately compared on identical dimensions so the difference remains clear when the exam hides the vocabulary inside a scenario.

Comparison of Market value, Market price, Cost
Decision dimensionMarket valueMarket priceCost
MeaningOpinion of the most probable price under stated market conditionsActual amount paid in a transactionExpenditure to create, acquire, or reproduce an asset
PerspectiveMarket-supported estimateHistorical transaction factProduction or acquisition measure
Can differ becauseAssumptions and effective dateMotivation, financing, relationship, or unusual termsLabor, materials, entrepreneurial incentive, timing, and obsolescence
Exam clueShould sellDid sellSpent to build or acquire

Decision rule

Look for the verb: should sell for, did sell for, or cost to create or acquire.

Georgia-specific distinction

Georgia property-tax law generally begins with fair market value and then applies the statutory assessment framework. It does not treat construction cost or one unusual sale price as automatically identical to market value.

Worked example

Scenario. A seller under severe time pressure accepts $410,000 for a property appraised at $440,000 after $470,000 of construction cost.

Reason it through. The transaction amount is price, the appraisal is an opinion of value, and the production expenditure is cost.

Answer. $410,000 is market price, $440,000 is the value opinion, and $470,000 is cost.

Common exam traps

  • Using price and value as exact synonyms
  • Assuming cost creates equal value
  • Ignoring transaction conditions
  • Confusing assessed value with market value

Original practice questions with detailed explanations

These are original instructional questions mapped to the July 1, 2026 PSI outline. They are not copied from PSI or any live examination. Choose an answer before opening the explanation.

Question 1

Which term describes the actual amount paid in a completed transaction?

  1. A. Market value
  2. B. Replacement cost
  3. C. Market price
  4. D. Assessed value
Show answer and explanation →

Answer: C. Market price

Market price is correct. Market value is an opinion tied to defined market conditions and an effective date. Market price is the amount actually paid. Cost is the amount required to create or acquire an asset. A property can cost $500,000 to build, sell for $460,000, and have a supported market value different from both. The rejected choices are Market value; Replacement cost; Assessed value. Each misses the legal category or controlling fact stated in the rule.

Question 2

A seller under severe time pressure accepts $410,000 for a property appraised at $440,000 after $470,000 of construction cost.

  1. A. All three figures are market value.
  2. B. Construction cost is always the property's market price.
  3. C. The accepted price proves every appraisal wrong.
  4. D. $410,000 is market price, $440,000 is the value opinion, and $470,000 is cost.
Show answer and explanation →

Answer: D. $410,000 is market price, $440,000 is the value opinion, and $470,000 is cost.

The transaction amount is price, the appraisal is an opinion of value, and the production expenditure is cost. Therefore, $410,000 is market price, $440,000 is the value opinion, and $470,000 is cost. The other choices fail because they replace those controlling facts with a neighboring concept or an unsupported absolute rule.

Question 3

What should a candidate identify first when comparing Market Value Versus Market Price Versus Cost?

  1. A. Look for the verb: should sell for, did sell for, or cost to create or acquire.
  2. B. The option with the longest definition, without classifying the facts.
  3. C. A memorized Georgia rule, even when the question asks for a national concept.
  4. D. The answer that sounds most favorable to the buyer, regardless of the document or event.
Show answer and explanation →

Answer: A. Look for the verb: should sell for, did sell for, or cost to create or acquire.

Look for the verb: should sell for, did sell for, or cost to create or acquire. That sequence identifies the legal category before the label. Choosing by definition length ignores the facts, importing a Georgia rule can answer the wrong jurisdictional question, and favoring one party substitutes sympathy for classification.

Mastery tracking

Mark this distinction mastered only when every statement is true.

  • Define every compared term without using the other term as the definition.
  • Rebuild the comparison table from memory.
  • State the decision rule and Georgia distinction without notes.
  • Solve the worked example after changing one controlling fact.
  • Explain why every trap and distractor is tempting but wrong.
  • Answer all three original questions correctly in mixed practice on a later day.

Recommended next lesson

Continue with Appraisal Versus CMA Versus BPO Versus AVM. Continue to roadmap comparison 183.

Return to the complete exam-concept library or the Valuation and Market Analysis hub.

Market Value Versus Market Price Versus Cost questions

Facts checked against the current PSI Candidate Information Bulletin and GREC sources. Last reviewed August 2, 2026. Editorial standards.

Is Market Value Versus Market Price Versus Cost on the Georgia real estate exam?

Yes. It maps to the official Valuation and Market Analysis area, which represents 8% of the 100-question national portion. PSI does not publish a guaranteed question count for this individual distinction.

What is the fastest way to distinguish Market Value Versus Market Price Versus Cost?

Look for the verb: should sell for, did sell for, or cost to create or acquire.

What Georgia-specific point should I remember?

Georgia property-tax law generally begins with fair market value and then applies the statutory assessment framework. It does not treat construction cost or one unusual sale price as automatically identical to market value.

How should I study similar-looking real estate terms?

Compare the terms across the same dimensions, classify the controlling fact before reading the choices, explain why each distractor belongs to a different concept, and retest the distinction later in mixed practice.