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9 <br /> Residential Revaluation Example <br /> (continued ) <br /> Value of the Subject property <br /> Land value was set to $85,000 <br /> Building grade was changed from B+io to B-05 <br /> No other changes were made to the residence <br /> A storage building was added to the record <br /> The resulting new value is $394,400 <br /> The new sales ratio is 99.8% based on its 2oz4 sale <br />