The subject is vinyl and a comp is brick veneer. Should an adjustment be made?
Most adjustments, including the one that you are asking about, depend upon how buyers in the market area of the subject property react to the difference between the subject property and the comparable sale. In some market areas there may be little difference in value between these two types of siding materials. In the market area where I live, brick veneer is more desirable than vinyl. Therefore, it would be necessary to make a downward adjustment to the comparable sale with brick veneer siding to reflect this difference.