Here's a pretty randomly chosen one from a state that I know does the practice GP describes: https://www.zillow.com/homedetails/3304-Gillenwater-Dr-Knoxville-T

Here's a pretty randomly chosen one from a state that I know does the practice GP describes: https://www.zillow.com/homedetails/3304-Gillenwater-Dr-Knoxville-TN-37917/41624321_zpid/ https://www.zillow.com/homedetails/3304-Gillenwater-Dr-Knoxv... Sold in 2021 for $190K. Tax assessment in 2020 was $111K; in 2021 was $28K; in 2022 was $50K. The assessed value has no obvious tight relationship to the market value.