comparable sales and listings for comparable homes in that immediate neighborhood.

As Nina Hollander mentioned, comparable of the subdivision where the property is located also, condition of the property, amenities, and location.

comps rate 1 in my area

Other similar closeby (comparable) sold homes; however, as of late, you also have to pay attention to the upward trend. There is still a fight for housing in many markets across the USA and things tend to sell for higher than the past will indicate. Multiple offer above list price market...

The SOLDS and current market trends ( ie. Absorption Rate & Ave. DOM ).

Location and condition.

location is the most important..... size and age follow....

Timing for us due to the seasonal nature of the Florida Market.

San Diego Market , it is all about location

Sub divisions, days on market,  solds in last 6 months.

Recent sales

Tony and Suzanne Marriott, Associate Brokers Knowing your market.

Location is the wild card. Then, price per sq foot and the cost to build new. Also, what a place rents for is an indicator as well. Lastly, supply & demand as in DOM data

Knowledge of the comps you are using. Each home is unique!

It is a collection of info such as actually seeing the home, taking notes, asking questions, getting the tax card and using mls to find similar comps

Other sold comps. Is this a trick question?

Location, condition, and comparables that sold...

water frontage

Condition and location!  The rest the market determines.