Property Valuation

What is 'mass appraisal' in the context of Delaware property tax assessment?

AAppraising a large number of luxury properties simultaneously
BThe systematic valuation of multiple properties as of a specific date using standardized methods and statistical testing — used by Delaware counties for property tax assessment✓ Correct
CAn appraisal technique using satellite imaging to value all properties in an area
DAn appraisal conducted by multiple appraisers working together on one property

Explanation

Mass appraisal is the process of valuing large numbers of properties as of a specific date for tax assessment purposes. Unlike individual appraisals, mass appraisal uses statistical models and standardized methodologies to value all properties consistently.

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