Which method is NOT typically used for estimating market rent in commercial appraisal?

In commercial appraisal, estimating market rent typically involves methods that analyze income generation potential, and tax assessments are generally not suitable for this purpose. Tax assessments are primarily focused on property value for taxation rather than the specific rental income that can be generated by a property in the open market. They do not provide a direct correlation to market rent, as they can be influenced by various factors unrelated to current rental conditions.

On the other hand, the other methods mentioned are commonly employed in the appraisal process. For instance, using a gross income multiplier involves assessing the relationship between the property's gross income and its value, which can help estimate potential rental income. Similarly, a gross rent multiplier is a similar approach but is more focused on the rental income to value ratio specifically. Converting rental income to annual dollars per square foot is a practical method that provides a clear metric, easily comparable across different property types.

Thus, the use of tax assessments does not align with the primary goal of accurately estimating market rent in commercial appraisal, making it the correct choice in this question.