Enter the site (land) value in dollars. If you enter the site value, do not also enter a value for component 61 (Land Value), since these two components are simply different names for the value of the land.
Note: The maximum site value is $99,999,999. If you need to enter a larger value, enter it as an addition with type Misc. You can also enter a site value as an addition if you want to put in the lot size (in square feet if under an acre, or in acres if over an acre) and the cost per square foot or acre. For example, if the lot is 26,000 square feet and the site value per square foot is $12.50, enter 26000 for the addition’s number of units and 12.50 for its unit cost.
Enter the following for this component:
Dollar Amount: 1 - 99999999
Land and Site