Notifications sent to property owners of the results of a mass appraisal, which may be required by public policy, are considered:

The correct understanding is that the notifications sent to property owners regarding the results of a mass appraisal are classified as notifications rather than reports. This distinction is essential because notifications typically serve to inform property owners about the outcomes of the appraisal process without delivering an extensive analysis or formal reporting as outlined in professional appraisal standards.

In the context of mass appraisal, these notifications may fulfill public policy requirements and are meant to keep property owners informed about how their property values have been assessed. The nature of these communications is distinguishable from formal appraisal reports, which adhere to thorough standards like those in STANDARD 2 or STANDARD 6 of USPAP. Such reports include detailed analyses of data, methodologies, and conclusions drawn from the appraisal process.

Thus, designating them simply as notifications emphasizes their purpose of communication rather than comprehensive reporting, which aligns with the understanding that they do not meet the detailed criteria or intent of formal appraisal reports.