Many factors go into determining which properties can really be considered comparables. Obviously, the best properties to use as comparables are those that match in every way. If the property next door, with the exact same layout and style, recently sold for $100,000, then that is a great indicator of the value of a property.

geographic area, number of bedrooms and bathrooms, square footage of the land,
square footage of the building on the land, garage, pool, tennis court, or any other features, how long ago the sale was, etc.

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