The purpose of this workshop is to provide assistance in the valuation of low-end and difficult residential properties that often create valuation issues. It is not unusual that these types of properties when sold have a sales ratio considerably higher than 1.00 and a very regressive PRD (Price-Related Differential). Discussion and data will center on lower valued residential properties and income and value associated with rental properties. The workshop will conclude with definitions and value issues on manufactured homes, modular homes and odd and unusual homes.