RE: “not exactly”
I’m not sure how what you’re saying conflicts with what I’m saying. I said that you are assessed a value and are taxed on that value. That value, whether driven by the market, the assessor, etc. takes your view into account as part of that and you are then taxed, in part, on the view; a better view is going to result in a higher valuation, and a worse (relative) view a lesser one.
I guess what I’m trying to say is that one needs to drill down a little further on what creates the assessment, rather than allude that the tax is created by an assessment. is it small potatoes? probably unless you want to fight the assessment, which if most people did, they would be paying less, especially if prices in their area was deflated.