According to kenneth lusht you have valued property for $98,500 using direct sales comparision it is in a neighborhood where three other properties have sold twice during the past several years. the dates and prices of those sales follow first sale 102 months price 47,000 resale 4 months price $103,500 property 2 first sale 33 months $114,000 resale 6 months $151,750 property 3 first sale 1 months $60,500 resale months 1 $64,000 subject first sale 61 months $71,000 resale $98,500 does your trend analysis support the value estimate?