Assessment is a real problem, to be sure. I've lived in the same house for 23 years, and in that time it was reassessed once, after we were here for about five years. People who live in the burbs here are really up the creek if they build a new house because the new house is assessed at current value, but the neighbor's house, which maybe was built 30 years ago, is not reassessed. So two houses side by side, more or less the same in market value, can be very different in assessed value.
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