When selecting comparable properties in the sales comparison approach, which of the following is NOT considered?

In the sales comparison approach, selecting comparable properties is crucial for assessing value accurately. The primary focus is on identifying properties with similar physical and financial characteristics. Similar physical attributes and similar design type are significant because they directly affect the marketability and value of the property. Financing options can also be relevant, as they can influence the final sale price; for instance, more attractive financing could lead to a higher sale price for a comparable property.

However, employee sentiments are not a relevant factor in the selection of comparable properties. This aspect relates more to the subjective perceptions of value, which can vary greatly among individuals and do not pertain to the objective standards used in the sales comparison approach. Therefore, while it may be insightful to consider public opinion or attitudes in a broader market analysis, it does not have a place in the selection of comparables for appraising property value through the sales comparison method.