That's not really true either. GPS height is based upon a flat reference ellipsoid modeled to approximate the geodetic mean sea level. The GPS receiver uses this theoretical sea level estimated by the World Geodetic System (WGS84) reference ellipsoid in conjunction with the GPS constellation to establish its height above the ellipsoid model, not the actual ground. In simple terms, the reason for this is the model and Earth don't match because the Earth doesn't have a geometrically perfect shape.