What factor is NOT typically considered when determining a property's highest and best use?

The determination of a property's highest and best use involves assessing the most profitable and feasible use of a property, which can be supported by several fundamental factors. These factors include potential financial return, geographical location, and zoning regulations, all of which play significant roles in understanding what uses are both legally permissible and most likely to yield a valuable return.

The personal preferences of the current owner, however, do not typically come into play in this analysis. Highest and best use considers what a property can be used for in the context of market demand and regulatory frameworks rather than the subjective wishes of an individual owner. The focus is on the optimal use that would be made of the property in the marketplace, rather than any specific personal inclinations or desires of the current owner, which may not align with market conditions or regulations. Thus, this factor is not relevant in determining the highest and best use of a property.