Their appeal must be done at the State Board of Equalization level. Mass appraisal deals with thousands or, at times, hundreds of thousands of properties. For this reason a mass appraisal system is absolutely essential . In chapter 13 of the textbook Property Assessment Valuation, you will find the principles, uses and history of the mass appraisal models and processes. A model is simply a way of phrasing or expressing something in order to think about and understand it.
Appraisers use models whenever they value a property.
Mathematicians use the term to mean a mathematical way of describing something. This particular model could be adjusted to reflect differences in a property or a market area. Model development can be very simple or extremely complex, reflecting many factors. Models can be developed for entire market areas as well as individual properties. In mass appraisal, they may have many more terms because they are broader in scope.