Free Property Valuations

Is it a property tax assessment on a home equal to the appreciation of the house is worth?
When the county assesses property taxes on a house is their estimate of what the house is really a "free" assessment of what the selling price should be?
Absolutely not. The tax on the taxable value has NOTHING to do with the actual market value. I Ad priced $ 100,000 under tax value assessed and there is still a bit too expensive.
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