Which method is primarily used in mass appraisal of land?

The comparative unit method is the primary technique used in the mass appraisal of land because it focuses on establishing value based on the characteristics of various comparable properties. This method operates on the principle that similar properties in the same market will tend to have similar values.

In mass appraisal, which often involves the valuation of a large number of properties for taxation purposes, assessors utilize the comparative unit method to analyze recent sales data and determine a baseline value per unit, such as price per square foot or price per acre. By applying this unit price to the subject properties, assessors can efficiently derive their estimated values without needing to conduct in-depth analyses on each individual property.

This approach is particularly advantageous in jurisdictions with extensive property portfolios, as it saves time and resources while maintaining a level of accuracy through the use of comparable data. Other methods mentioned, such as the cost approach, multiple regression analysis, and income method, have their specific applications but are generally more suited for single-property appraisals rather than mass valuation, making them less efficient in this context.