# Depth Table

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## Depth Table Definition

A depth table is a table used by real estate appraisers to show land values in percentages based on variations in the depth of the lot.

## Explanation

As an example, two parcels of land sit side by side. Both have the same amount of area. Parcel A is half as deep as Parcel B, but Parcel A has twice the street frontage. In determining the value of a property, the appraiser must take into consideration that the portion of a lot along the street is worth more than the portion of a lot along the back.

Using a depth table, the appraiser divides Parcel B into four parallel sections. If the lot is worth \$100,000, the depth table shows:

• The section along the street is worth \$40,000.
• The next section back is worth \$30,000.
• The third section is worth \$20,000.
• The fourth section, along the back, is worth \$10,000.

Based on the depth table values, Parcel A would be worth considerably more money. Parcel A has twice the street frontage, and it has half the depth. It is unlikely that the numbers would correspond from one parcel to the other. But if they did:

• The section of Parcel A along the street would be worth \$80,000.
• The next section back would be worth \$60,000.
• Since Parcel A is half the depth of parcel B, there would be no third or fourth section.

In comparing the two, parcel A would be worth \$40,000 more than parcel B.

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