Which adjustment technique involves adding and subtracting dollars to sale prices?

The technique that involves adding and subtracting dollars to sale prices is known as flat dollar adjustments. This method directly modifies the sale price of a comparable property by a specific dollar amount to account for differences in value between the subject property and the comparables. For instance, if a comparable property sold for $300,000 and the subject property has features that warrant an additional value of $15,000, a flat dollar adjustment would increase the sale price of the comparable to $315,000.

This approach is straightforward and intuitive, focusing purely on the monetary difference rather than applying a percentage calculation. It allows assessors to make direct adjustments based on observed features or conditions that affect property value, ensuring clarity in valuation for properties that have slightly varying characteristics.