Which of the following factors is NOT considered in determining highest and best use?

The process of determining the highest and best use of a property involves evaluating various factors that can impact its potential value and functionality. One key element in this assessment is identifying a use that is legally permissible, physically possible, and financially feasible.

Legally permissible use refers to how local zoning laws and regulations restrict or allow certain types of uses for the property. Physically possible use pertains to the dimensions, shape, topography, and accessibility of the land, which dictate what can realistically be built or operated on that parcel. Financially feasible use involves an economic analysis to ensure that the projected use will generate enough income to make it worthwhile, considering construction costs, operational costs, and market demand.

While community aesthetics may influence the perception of property value or its appeal to potential buyers or tenants, it is not a primary factor in assessing highest and best use. The analysis focuses more on use types that align with legality, physical capabilities, and economic viability rather than subjective considerations such as aesthetic value or community preferences. Thus, community aesthetics is not a determining factor in the foundational assessment of highest and best use.