Home » Tax Assessment Models Tax Assessment Models ALLABCDEFGHIJKLMNOPQRSTUVWXYZTax assessment models estimate market value based on local taxing authorities’ annual (often less than annual) evaluations of properties located within their jurisdictions. These models do not function in Proposition 13 states.Related Articles: Glossary: Proposition 13 StatesRelated Terms:Term: Proposition 13 StatesTerm: Market ValueTerm: AssessmentTerm: Tax