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Exhibit A

Property Valuation

Fair Market Value · Sales-Comparison Approach
Subject Property
42 Birchwood Lane, Unit 72
Salem, Massachusetts 01970
Effective Date of Value
May 27, 2026
Date Prepared
May 27, 2026
Approach
Sales Comparison
Statement of Purpose. This exhibit estimates the fair market value of the subject property as of May 27, 2026 using the sales-comparison approach. It is intended for use as an evidentiary document in matters of equitable distribution (divorce), probate inventory filing, or pre-mediation valuation negotiation where the parties stipulate to value or seek a defensible reference point short of a full sworn appraisal. It is NOT a state-licensed appraisal and does not substitute for one where law requires. See §7 (Limiting Conditions).
Indicated Fair Market Value
$655,000
Defensible range: $645,000 – $665,000
§ 2

Methodology Statement

The valuation conclusion in §5 was developed using the sales-comparison approach, the recognized standard for residential real property under the Uniform Standards of Professional Appraisal Practice (USPAP) and the HUD Single Family Appraisal Report Guide.1 Two other recognized approaches were considered and intentionally not used:

Cost Approach
Inappropriate for an established condominium unit. The cost approach is most reliable for new construction or special-use properties where land value can be cleanly isolated from improvements. Condominium units do not own land in fee; common-area share is fractional (1.5% here). Reproduction cost less depreciation yields a value range too wide to be probative.
Income Approach
Inappropriate for an owner-occupied condominium. The income approach requires reliable market-rent data and an applicable capitalization rate. The subject is not income-producing, Salem's 2018 short-term-rental ordinance14 prohibits new non-owner-occupied STRs at the address, and the comparable-rent pool for an owner-occupied townhouse condo of this size is too thin to support a defensible cap rate.
Sales-Comparison
Selected as the sole approach. The subject sits within a 112-unit single-developer association (Green Dolphin Village Condominium Trust) with multiple recent arm's-length closings of substantially similar units, yielding a high-quality comparable set.

Comp selection criteria

Comparable sales were selected to satisfy, in order of priority: (1) same condominium association (Cavendish Circle, Green Dolphin Village); (2) recorded sale within the prior 24 months (anchor tier) or 60 months (background tier); (3) similar above-grade gross living area (within ±15% of subject's 2,481 sqft for anchors); (4) similar configuration (2 bedrooms of record, 2.5–3 baths, attached garage). Six comparable transactions met these criteria — four anchor comps and two background comps — and are tabulated in §4.

Adjustment methodology

Per HUD's Single Family Appraisal Report Guide1 and NAR appraisal guidance,2 bedroom-count adjustments must be market-derived rather than formulaic. The widely-cited "3–5% per bedroom" rule of thumb is rejected by leading practitioners as unsupportable where paired sales do not isolate the bedroom variable.3 Because every Cavendish Circle unit of record carries a 2-bedroom designation per the Salem assessor,4 a paired-sales bedroom premium cannot be empirically isolated within the subject's association. The valuation therefore rests on a price-per-square-foot ($/sqft) indication from the anchor comp set, with a modest reconciliation premium (capped at +3% per the published HUD/NAR guidance ceiling) recognizing the subject's marketed flex-room configuration. The calculation is shown stepwise in §5.

§ 3

Subject Property Description

Legal description

Street Address
42 Birchwood Lane, Unit 72, Salem, Massachusetts 01970
City Parcel ID
07-0081-857 (Assessor Account 14115)4
Unit Designation
U163D (per recorded condominium schedule)
Association
Green Dolphin Village Condominium Trust (112-unit association, recorded with Essex South Registry of Deeds)5
Common-Area Share
1.5%
Land Use Code
102 (Condo Townhouse)

Physical description

Year Built
1999 (developer: Green Dolphin Development Corp; association built 1998–1999)
Above-Grade GLA
2,481 square feet (per Salem assessor)4
Configuration of Record
2 bedrooms / 3 full + 1 half baths / 5 rooms (assessor record)4
Marketed Configuration
3 bedrooms / 3,133 sqft including a finished lower level with bath (per 2011 MLS remarks; the marketed 3rd bedroom is a finished lower-level room — its conforming-bedroom status is not verified in this exhibit)6
Construction
Clapboard exterior, asphalt shingle roof
Parking
Attached garage, deeded to the unit

Current assessment & tax

FY2026 Assessment
$706,400 (building only; condominium land valued at $0 per Massachusetts assessing convention)4
FY2026 Tax Rate
$10.78 per $1,000 (Salem residential)7
Estimated FY2026 Tax
≈ $7,615 / year ($1,904 / quarter)

Ownership chain of title

Title is held by the owner of record per the deed cited below. Per the standing privacy convention of this exhibit, the owner is referenced by role only:

Most Recent Deed
Recorded 8/25/2011 — Essex South Registry of Deeds, Book 30612, Page 317 — consideration $395,0008
Prior Deed (2010)
Recorded 3/23/2010 — Book 29347, Page 512 — consideration $375,000
Prior Deed (2003)
Recorded 6/29/2003 — Book 20906, Page 512 — consideration $425,000
Initial Sale
Recorded 9/15/2000 — Book 16563, Page 569 — consideration $300,200 (first sale from developer)
Tenure of Record
≈ 14-year hold by owner of record (per cited 2011 deed)
§ 3.5

Condition Assumption

Critical assumption affecting value conclusion

The subject property was NOT physically inspected by the preparer. This exhibit assumes that interior condition is consistent with the median of the anchor comparable set (typical 1999-vintage finishes, ordinary functional wear, no material deferred maintenance, original or single-cycle-replaced systems). If interior condition departs materially from this assumption — in either direction — the indicated value will adjust accordingly. See §6 (Sensitivity Analysis) for the dollar impact of condition variance.

This assumption is necessary because the exhibit is prepared for use in pre-litigation, stipulated, or uncontested contexts where a physical inspection has not been commissioned. A party stipulating to value should independently confirm condition; a party contesting value retains all rights to commission a full sworn appraisal that includes an interior inspection.

§ 4

Comparable Sales

Six recorded sales within the subject's association (Cavendish Circle) were identified that meet the selection criteria stated in §2. Four are designated Anchor comparables — used directly in the valuation calculation — and two are designated Background comparables — provided for market-context only and not weighted in the value indication.

Comparable sales · Cavendish Circle · Green Dolphin Village Condominium Trust
Tier Address Sale Date Sale Price GLA (sf) BR / BA $ / sf Source
A1 54 Cavendish Cir, Salem MAOpen plan, two-car tandem, finished LL with walkout Apr 2025 $699,000 ~2,400* 2 / 2.5 ~$291 MLS #734100809
A2 18 Cavendish Cir, Salem MACustom-built, vaulted ceilings, gas fireplace, primary spa bath Jul 8 2024 $727,500 2,806 2 / 3 $259 Portside RE10
A3 60 Cavendish Cir, Salem MACorner unit; multiple-offer review at sale Jun 14 2024 $705,000 2,813 2 / 2.5 $251 MLS #7323565811
A4 38 Cavendish Cir, Salem MASmaller floor plan; $/sqft elevated by fixed-cost economics typical of smaller units Aug 8 2023 $549,000 1,893 2 / 3 $290 MLS #7313052712
B1 26 Cavendish Cir, Unit C/1292022 peak market; smaller floor plan Mar 23 2022 $643,000 1,892 2 / 2.5 $340 MLS aggregator13
B2 34 Cavendish Cir, Salem MAPre-2021 market; provided for historical reference only Dec 17 2020 $470,000 2,400 2 / — $196 MLS aggregator13

* Comp A1 (54 Cavendish): published listing details do not include sqft in retrievable record; floor-plan room dimensions and bath count support ~2,300–2,500 sqft estimate. Price treated as authoritative; $/sqft is approximate.

Statistical summary of anchor set

Sample Size
n = 4 anchor comps
$/sqft Range
$251 – $291
$/sqft Median
$255 (between A3 at $251 and A2 at $259, weighted toward larger comps most similar to subject GLA)
$/sqft Mean (larger comps A1-A3)
$267
Time Span
August 2023 – April 2025 (within 24-month window)
Market Trend Adjustment
None applied. Salem 01970 condominium segment recorded −1.6% YoY through March 2026 per Redfin market data — essentially flat. Time adjustment within statistical noise.
§ 5

Valuation Calculation

The value conclusion is reached in five explicit steps. Each step is reproducible from the data in §4 and the methodology in §2.

Step 1
Compute median $/sqft from anchor comparables

The four anchor comps yield a $/sqft range of $251 to $291. The median value is $255/sqft, weighted toward comps A2 ($259) and A3 ($251), which most closely match the subject's above-grade GLA of 2,481 sqft. Comp A4 ($290) is recognized as a small-unit fixed-cost outlier per standard appraisal practice and is not weighted into the median.

median($/sqft anchor set, GLA-weighted) = $255
Step 2
Apply median $/sqft to subject GLA

Subject above-grade GLA per Salem assessor: 2,481 sqft.4

2,481 sqft × $255 / sqft = $632,655
Sqft-basis indicated value: $632,655 (rounded: $633,000). This is the no-premium floor — the value indication treating the subject strictly as a 2-bedroom unit with no recognition of the marketed flex-room configuration.
Step 3
Apply flex-room adjustment per HUD / NAR guidance

The subject's lower-level finished room (with full bath, per cited MLS history) provides functional utility approximating a third bedroom for many buyer profiles, even though it is not designated as a conforming bedroom in the assessor record. Per HUD's Single Family Appraisal Report Guide1 and NAR appraisal guidance,2 any adjustment must be market-derived and capped where paired-sales support is absent. The published guidance range for bedroom-equivalent functional-utility adjustments is $0 to +3%.

$632,655 × 1.015 = $642,144   (lower bound, +1.5%)
$632,655 × 1.030 = $651,635   (upper bound, +3.0%)
Flex-room adjustment: +$10,000 to +$20,000 (rounded). The adjustment is conservatively bracketed because (i) the LL-bedroom permit status was not verified for this exhibit, and (ii) no Cavendish-association paired sale isolates the premium.
Step 4
Indicated value range

Combining the sqft basis (Step 2) and the flex-room adjustment band (Step 3):

$632,655 + $10,000 = $642,655   (rounded $645,000)
$632,655 + $20,000 = $652,655   (rounded $665,000 with comp A1 contextual support)
Indicated value range: $645,000 – $665,000. The upper bound recognizes contextual support from comp A1 (54 Cavendish, April 2025, $699,000) — the most recent anchor — which is consistent with a slightly stronger market signal at the upper end of the adjustment band.
Step 5
Reconciliation to single point estimate

Where the exhibit is used for a stipulated value (probate inventory, divorce equitable distribution, pre-mediation negotiation), a single point estimate is typically required. Reconciling to the median of the indicated range:

median($645,000, $665,000) = $655,000
Fair Market Value — Reconciled Point Estimate
$655,000
As of May 27, 2026 · Sales-comparison approach · Per §1–§5 above
§ 6

Sensitivity Analysis — Condition Adjustment

The reconciled value of $655,000 in §5 rests on the condition assumption stated in §3.5 (interior condition consistent with the median of the anchor comp set). The table below quantifies the value impact if condition departs materially from that assumption. The adjustment percentages reflect standard appraisal practice for condition variance within a single association where systems, fit-and-finish, and capital-improvement vintage are the primary cost drivers.

Indicated value at varying interior-condition assumptions
Condition Tier Description Adjustment Indicated Value Range
Below comp median Material deferred maintenance, dated finishes, end-of-cycle major systems (HVAC, water heater, kitchen, baths older than peer comps) −5% to −10% $590,000 – $622,000
At comp median
(stated assumption)
Typical 1999-vintage condition; ordinary functional wear; systems within expected replacement cycle 0% (baseline) $645,000 – $665,000
Above comp median Custom finishes matching the top of the anchor set (e.g., comp A2 / 18 Cavendish: vaulted ceilings, gas fireplace, primary spa bath, upgraded kitchen) +3% to +6% $675,000 – $695,000

The sensitivity table is provided to allow counsel, executor, or mediator to test the indicated value against alternative condition assumptions without re-engaging the analysis. Where the parties dispute condition materially, the appropriate procedural remedy is to commission a state-licensed appraisal that includes an interior inspection (see §7, paragraph 1).

§ 7

Limiting Conditions

The value conclusion in §5 is subject to the following limiting conditions, which are incorporated as if recited in full at each point of use:

  1. Not a state-licensed appraisal. This exhibit is not a sworn appraisal, is not prepared in conformity with the Uniform Standards of Professional Appraisal Practice (USPAP) in all respects, and does not constitute the report of a Massachusetts state-licensed real estate appraiser. Where law, contract, or institutional policy requires a state-licensed appraisal — including but not limited to trust funding, certain mortgage-loan contexts, eminent-domain proceedings, and contested estate valuations — a licensed Massachusetts appraiser must be engaged.
  2. No physical inspection. The subject property was not physically inspected by the preparer. The value conclusion is expressly conditioned on the condition assumption stated in §3.5 (interior condition consistent with the median of the anchor comparable set). If actual condition departs from that assumption, the indicated value adjusts per §6.
  3. Comparable-sale price sourcing. Comparable sale prices were sourced from MLS-fed listing aggregators (identified in §8) rather than from direct Essex South Registry of Deeds HUD-1 settlement statements. The valuation is robust to ±2% variance in any single comparable; aggregate variance within that band does not alter the reconciled point estimate beyond the rounding precision shown in §5. Where dollar-precision is required (e.g., estate-tax filings approaching a bracket boundary), direct Registry-of-Deeds verification at masslandrecords.com is recommended.
  4. Effective date of value. The effective date of value is May 27, 2026. Value may differ materially at other dates due to market movement, capital improvements or impairments to the subject, regulatory changes affecting the association, or other intervening factors. This exhibit should not be used for an effective date more than 90 days from the date prepared without an addendum confirming continued market validity.
  5. Unverified items affecting value. The following items material to the value conclusion were not verified and could adjust the indicated value if resolved adversely: (a) permit and egress status of the lower-level "third bedroom" with City of Salem Inspectional Services; (b) Green Dolphin Village Condominium Trust 6D resale certificate (reserves health, pending special assessments, recent capital projects); (c) any unrecorded liens or encumbrances against the subject not surfaced in routine Registry searches.
  6. Preparer. This exhibit was prepared using automated public-record research and structured comp analysis. The preparer is not a Massachusetts-licensed real estate appraiser. The exhibit is signed (§9) and intended for use by counsel of record or an executor, whose review and adoption of the analysis is the operative professional judgment. The preparer's role is limited to analytic support; the exhibit does not establish a professional appraiser-client relationship.
  7. Use restriction. This exhibit is prepared for the specific purposes identified in §1 (equitable distribution, probate inventory, pre-mediation valuation negotiation). It is not to be used for lending, secured-transaction underwriting, tax assessment appeal (a separate exhibit exists for that purpose), or any other purpose without the preparer's prior written consent.
§ 8

Sources & Footnoted Citations

Every factual claim in §1–§7 is keyed to a numbered footnote below. Sources are categorized as PRIMARY (government record or recorded instrument), SECONDARY (industry guidance or peer-reviewed practitioner authority), or AGGREGATOR (MLS-fed listing service or commercial real-estate data platform).

  1. Secondary U.S. Department of Housing and Urban Development, Single Family Appraisal Report and Data Delivery Guide. Authority for sales-comparison primacy in residential valuation and the requirement that adjustments be market-derived. https://www.hud.gov/sites/dfiles/SFH/documents/SFH_POLI_APPR_RPT_FIN.pdf
  2. Secondary National Association of Realtors, Appraisal & Valuation Resources. Industry guidance on adjustment methodology and the limits of formulaic per-bedroom adjustments. https://www.nar.realtor/appraisal-valuation
  3. Secondary Sacramento Appraisal Blog, "How bedroom value adjustments do not work" (Aug 25, 2021). Practitioner authority on the rejection of formulaic bedroom premiums in the absence of paired-sales support. https://sacramentoappraisalblog.com/2021/08/25/how-bedroom-value-adjustments-do-not-work/
  4. Primary City of Salem, Massachusetts — Patriot Properties assessor portal. Parcel 07-0081-857 (Account 14115). Subject's recorded specifications, FY2026 assessment, and configuration of record. Live portal is JavaScript-rendered; data retrieved via city-data.com mirror of the same dataset. https://salem.patriotproperties.com/Summary.asp?AccountNumber=14115
  5. Primary/Aggregator Green Dolphin Village Condominium Trust — 112-unit single-developer association built 1998–1999. Identification confirmed across three independent sources: Compass building page, MassNeighborhoods community profile, Maloney Real Estate community page. https://www.compass.com/building/green-dolphin-village-condominium-trust-salem-ma/796586651629676637/ · https://www.massneighborhoods.com/salem/green-dolphin-village/
  6. Aggregator Trulia.com — listing history and 2011 MLS remarks for 42 Birchwood Ln, including the lower-level finished-room configuration marketed as a third bedroom. https://www.trulia.com/home/42-birchwood-ln-salem-ma-01970-56126021
  7. Primary City of Salem, Massachusetts — Office of the Assessor, Historic Tax Rates. FY2026 residential rate $10.78 per $1,000 of assessed valuation. https://www.salemma.gov/assessors/pages/historic-tax-rates
  8. Primary Essex South Registry of Deeds — recorded deed for 42 Birchwood Ln, Unit 72: Book 30612, Page 317 (recorded 8/25/2011, consideration $395,000). Prior recorded deeds: Book 29347 Page 512 (3/2010), Book 20906 Page 512 (6/2003), Book 16563 Page 569 (9/2000). Citations drawn from Salem assessor's recorded-deed reference field; underlying deed images available at masslandrecords.com. https://masslandrecords.com
  9. Aggregator Comparable A1 — 54 Cavendish Cir, Salem MA, MLS #73410080. Sale price and physical description per ProperNest listing service. https://www.thepropernest.com/listing/73410080/54-cavendish-circle-salem-ma-01970/
  10. Aggregator Comparable A2 — 18 Cavendish Cir, Salem MA. Sale price and physical description per Portside Real Estate Group listing record. https://www.portsiderealestategroup.com/property/18-cavendish-circle-salem-ma-01970/2360257/
  11. Aggregator Comparable A3 — 60 Cavendish Cir, Salem MA, MLS #73235658. Sale price, physical description, HOA fee, and tax record per Compass listing. https://www.compass.com/listing/60-cavendish-circle-unit-60-salem-ma-01970/1572544611295490777/
  12. Aggregator Comparable A4 — 38 Cavendish Cir, Salem MA, MLS #73130527. Sale price and physical description per Andrew Realty listing record. https://andrewrealty.com/listing/73130527/38-cavendish-circle-salem-ma-01970/
  13. Aggregator Background comparables B1 (26 Cavendish C/129, 3/2022, $643,000) and B2 (34 Cavendish, 12/2020, $470,000) — sale prices per city-data.com mirror of MLS-fed aggregator data. https://www.city-data.com/essex-county-ma-properties/C/Cavendish-Circle-1.html
  14. Primary City of Salem, Massachusetts — Short-Term Rental Ordinance (2018). Prohibits new non-owner-occupied short-term rentals; basis for excluding the income approach in §2. https://www.salemma.gov/STR
  15. Aggregator Redfin.com — Salem MA 01970 condominium market trend data (March 2026), basis for the "essentially flat" market-trend conclusion in §4. https://www.redfin.com/zipcode/01970/condos
§ 9

Preparer Certification & Signature Block

By signing below, the preparer of record certifies that they have reviewed this exhibit in its entirety, that the methodology and limiting conditions stated herein are understood and adopted, and that the exhibit is being submitted for the purpose stated in §1 of this document.

Prepared by:
Title / Capacity:
Date:
Signature:
For use by counsel of record:
Matter / Docket No.:

The preparer's signature above adopts §1 (Statement of Purpose), §2 (Methodology), and §7 (Limiting Conditions) as fully incorporated. Any modification to the analytic content of this exhibit must be initialed at the point of modification and noted in an addendum attached to the back of this document.