For decades, the entrenched legacy mass appraisal system has been the undisputed Champ of property tax administration—heavy, rigid, and legally anchored. But a single-entry Champ cannot survive a double-entry world.
Today, we are dropping the final
teaser for Session 4B, and the numbers leave the old guard with nowhere to
hide. When you run raw, population-level data through a single regression model
without a dual-pass accounting audit, the Single-Entry Mass Appraisal splits
your jurisdiction right down the middle:
· In-Town: Property values are systematically overestimated
relative to our model. Homeowners inside the town are being over-assessed and
over-taxed.
· The
Suburbs: Property values
are systematically underestimated, granting an artificial valuation
discount and leaking massive institutional revenue.
There is a new kid in town. The Challenger—the
DEMA™ Protocol—has officially stepped into the ring.
Double-Entry Mass Appraisal (DEMA™) doesn’t illegally alter the official
record. Instead, it acts as an agile, independent forensic audit that exposes
exactly where the Champ's blind spots are, turning neighbors against each other
and setting the stage for an econometric equalization of the tax roll.
The talk on the street is changing,
and the old single-entry playbook is officially on notice. This is your last
chance to unpack the structural distortions of Session 4B before we move to the
final reconciliation.
Read the final Session 4B analysis and
watch the Challenger land the ultimate econometric punch:
If you work in
assessing, serve on a VAB or Review Commission, or consult in this space, DEMA™
offers a practical path to stronger rolls and fewer appeals.
Tag colleagues
who should see this series:
#DEMA #CAMA #DataScience #Econometrics
#IAAO #MassAppraisal #RegressionModel #PropertyTax #ValuationModeling
#HorizontalEquity #TaxLitigation
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