Mass valuation of real estate requires meeting a combination of several demands, such as estimating a large number of real estate properties in a short time, and above all carrying out calculations using the same tools. Econometric models ensuring that the above requirements are met are widely used throughout the world. Their application is subject to the fulfillment of assumptions, which, in practice, turns out to be difficult, especially in a market with low information efficiency, which the real estate market is an example of. Hence, apart from classical models, including multiple regression, there are proposals of non-classical models. Additionally, researchers usually analyze the market of apartments or land in urbanized areas, whereas the research area in the article is non-urbanized areas. The nonclassical model of mass valuation of agricultural property tested in the Szczecin center for ad valorem property tax purposes can be treated as an alternative to classical models. The article discusses the methodology of mass valuation of undeveloped agricultural properties in non-urbanized areas, with a proposal of features significantly affecting the value of these properties. A comparative analysis of the advantages and disadvantages of classic and non-classical models used in the mass valuation of real estate was also carried out. The issues addressed are important given the different concepts of introducing cadastral value in Poland, but also the concepts of mass valuation in developing countries where there is not enough developed methodology of real estate estimation by authorized entities.