| Location | Differences in neighborhood, proximity to amenities, school districts, views, traffic, etc. |
| Site/ Lot Size | Variations in land area, lot dimensions, topography, or usability of the site. |
| View | Scenic views (water, golf course, cityscape) vs. obstructed or no views. |
| Design / Style | Differences in architectural design (colonial, ranch, contemporary, etc.). |
| Quality of Construction | Superior or inferior build quality, materials, finishes, or workmanship. |
| Condition | Differences in physical condition, such as remodeled, updated, or in need of repairs. |
| Gross Living Area (GLA) | Adjustments for square footage differences (above-grade living area only). |
| Room Count | Differences in the number of bedrooms, bathrooms, or total rooms. |
| Basement / Finished Area | Presence, size, and degree of finish of basements or lower levels. |
| Garage / Parking | Number of garage spaces, carports, or off-street parking availability. |
| Heating / Cooling Systems | Central HVAC vs. baseboard heat, window units, or no cooling. |
| Energy Efficiency / Green Features | Solar panels, energy star ratings, or other eco-friendly features. |
| Outbuildings / Additional Features | Pools, guest houses, workshops, sheds, barns, etc. |
| Porches / Decks / Patios | Size and quality of outdoor living spaces. |
| Functional Utility | Layout functionality, floor plan flow, or design obsolescence issues. |
| Age / Effective Age | Physical or functional depreciation differences based on renovation history. |
| Legal / Zoning Differences | Property use restrictions, zoning variances, or legal non-conforming issues. |
