What is there to say the people wouldn’t have been charged the same amount if assessed at 50% and the city then set a higher tax rate to get the revenue needed?

What is there to say the people wouldn’t have been charged the same amount if assessed at 50% and the city then set a higher tax rate to get the revenue needed? The 50% assessment cap is meaningless for taxes paid when the rate is just double what it would be at 100% assessment.