Appraisal districts receive appraisals submitted by property owners. Most large companies use a list of fixed assets. Appraisal districts use cost-based data and a Surveyor's Plan to calculate "market value" for a property. Estimates for this registered account greatly distort the true value of this property. Property owners who do not show have prices at the lower end of the price range. While it may seem obvious that the appraisal district will penalize owners who do not show a dramatic increase in assessed value, the practice is the opposite. Appraisal districts reward non-showing property owners by keeping assessed values ​​low. This makes it uncomfortable to show. It also taxes property owners at the same rate as the main property listing. These factors lead to a high spread in BPP assessed values.

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