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How does a difference in interest rate effect the present value?

A higher interest rate will result in a lower present value, and vice-versa. This is due to the principles of Time-Value-of-Money. Therefore, if two appraisers use two different valuation dates, thereby employing two different interest rates, they will arrive at two different answers. This is true even if all of the other assumptions made by the appraisers were the same.