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Lot A has 1 single family unit. Land: 300K. Building: 600K. Total per unit 900K

You subdivide and build another house on the lot with building value 300K. Total land value appreciates 50K.

Outcome

Unit 1 land 175 + building 600, total 775 (and the owner gets 175 for the land they subdivided and sold off , coming out ahead 50k in cash)

Unit 2 land 175 + building 300, total 475.

Average unit cost on the lot is now (775 and 475) = 625 (30% decrease)




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