Which of the following is NOT a factor in determining site value?

Site value typically reflects the potential use of the land and its specific characteristics, rather than any structures that may be present. The correct answer highlights that buildings on the land do not factor into the determination of site value because site value focuses on the land itself, independent of improvements. When appraisers assess site value, they consider aspects like natural resources, market trends, and accessibility, all of which influence how desirable or usable the land is.

Natural resources can enhance value by providing opportunities for cultivation, extraction, or recreation. Current market trends indicate what buyers are willing to pay for land based on demand and economic conditions. Accessibility to major roads is crucial as it affects transportation and ease of use for potential buyers. Thus, while buildings add value to a property's overall worth, they are not a determinant in assessing the value of the site alone.