How do you then value the land? Property taxes in many areas of the US are notorious for being arbitrarily determined based on the amount the tax jurisdiction n

How do you then value the land? Property taxes in many areas of the US are notorious for being arbitrarily determined based on the amount the tax jurisdiction needs rather than the true value of the property. In my area it's not uncommon for two houses in the same area of similar builds to be valued differently for tax purposes. Our property valuation went up $53,000 last year while comparable houses in the area were around $15,000 down.