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Math lesson 241 · Calculations

Appreciation, Depreciation, and Percentage Change

Percentage change equals the change divided by the original value. A one-time increase gives new value = original value x (1 + rate), and a decrease gives new value = original value x (1 - rate). Use compounding only when the wording applies the percentage successively by period.

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

What is the exam-ready answer?

Percentage change equals the change divided by the original value. A one-time increase gives new value = original value x (1 + rate), and a decrease gives new value = original value x (1 - rate). Use compounding only when the wording applies the percentage successively by period.
Official syllabus mapping for Appreciation, Depreciation, and Percentage Change
Roadmap post241 of 500
Official syllabus topicValuation and Real Estate Calculations: appreciation, depreciation, and percentage relationships
Official PSI areaReal Estate Calculations
Published weight7% 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 calculation. Follow the stated facts, units, time basis, and rounding instruction.

Formula and variables

Percentage change: Percent change = (new - original) / original; new = original x (1 plus or minus rate)
Variables used in Percentage change
Symbol or termMeaning
Original valueThe starting amount and denominator for percentage change
New valueThe amount after the stated increase or decrease
ChangeNew value minus original value, positive for gain and negative for loss

Step-by-step method

  1. Identify the original value before calculating any percentage.
  2. Find the dollar change by subtracting original from new when both are given.
  3. Divide the change by the original value to find the percentage change.
  4. For a new value, multiply the original by one plus the rate for appreciation or one minus the rate for depreciation.
  5. Apply the factor repeatedly only if the question clearly describes compounding over multiple periods.

Georgia-specific distinction

Georgia does not prescribe an appreciation rate for exam problems. Market appreciation, appraisal depreciation, and federal tax depreciation are different concepts. Follow the wording and supplied rate. Land can lose market value, even though land is not depreciated for federal income-tax cost recovery.

Worked examples

Example 1: Find appreciation percentage

Scenario. A property rises from $280,000 to $322,000.

  1. Change = $322,000 - $280,000 = $42,000.
  2. Percent change = $42,000 / $280,000 = 0.15.
  3. 0.15 = 15%.

Answer. The property appreciated 15%.

Reasonableness check. Ten percent is $28,000 and five percent is $14,000, totaling the $42,000 increase.

Example 2: Successive annual depreciation

Scenario. A value of $500,000 declines 8% in each of two successive years.

  1. Year 1 value = $500,000 x 0.92 = $460,000.
  2. Year 2 value = $460,000 x 0.92 = $423,200.

Answer. The ending value is $423,200, a total decline of 15.36%, not 16%.

Reasonableness check. The second 8% is applied to the smaller $460,000 balance, so two declines do not simply add when compounded.

Common exam traps

  • Dividing the change by the new value instead of the original value
  • Adding percentages across periods when the problem describes compounding
  • Confusing market depreciation with tax depreciation
  • Subtracting an appreciation rate instead of adding it to the one-factor

Original practice questions with detailed explanations

These original instructional questions map to the July 1, 2026 PSI outline. They are not copied from PSI or any live examination. Write the setup before opening the explanation.

Question 1

A property increases from $240,000 to $270,000. What is the percentage increase?

  1. A. 11.1%
  2. B. 12.5%
  3. C. 30%
  4. D. 88.9%
Show answer and explanation →

Answer: B. 12.5%

The $30,000 change is divided by the $240,000 original value: 12.5%.

Question 2

A $360,000 property depreciates 10% once. What is the new value?

  1. A. $324,000
  2. B. $326,400
  3. C. $360,000
  4. D. $396,000
Show answer and explanation →

Answer: A. $324,000

$360,000 x 0.90 = $324,000.

Question 3

Which amount is the denominator when finding percentage appreciation?

  1. A. New value
  2. B. Original value
  3. C. Dollar change
  4. D. Loan balance
Show answer and explanation →

Answer: B. Original value

Percentage change measures the gain or loss relative to the original amount.

Mastery tracking

Mark this calculation mastered only when every statement is true.

  • I identify the original value as the percentage base.
  • I can solve for the dollar change, rate, original value, or new value.
  • I distinguish one-time change from compounded change.
  • I separate market depreciation from tax depreciation.
  • I can reverse-check the result by applying the rate to the original value.

Recommended next lesson

Continue with Georgia Real Estate Transfer-Tax Calculation. Apply a state-specific taxable base and statutory rounding rule.

Return to the complete calculation hub, formula sheet, or mixed math drill.

Appreciation, Depreciation, and Percentage Change questions

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

Is Appreciation, Depreciation, and Percentage Change on the Georgia real estate exam?

It maps to Valuation and Real Estate Calculations: appreciation, depreciation, and percentage relationships in the official Real Estate Calculations area. PSI assigns 7% of the 100-question national portion to the complete area but does not guarantee a count for this individual formula.

What formula should I use for Appreciation, Depreciation, and Percentage Change?

Percent change = (new - original) / original; new = original x (1 plus or minus rate)

What Georgia-specific point should I remember?

Georgia does not prescribe an appreciation rate for exam problems. Market appreciation, appraisal depreciation, and federal tax depreciation are different concepts. Follow the wording and supplied rate. Land can lose market value, even though land is not depreciated for federal income-tax cost recovery.

Can I use a calculator on the Georgia real estate exam?

PSI provides an online calculator during the examination. Handheld calculators are prohibited. Write the setup and label the units before entering numbers.