可以是都是真的。因為地產稅的估值和不一定反映了fair market price。

Assessed value is what a local government determines a property is worth for property tax purposes, while market value is the price a home would sell for on the open market. Market value fluctuates with real estate trends and is influenced by factors like comparable sales, while assessed value is more stable, adjusted by the government at set intervals. A homeowner's property taxes are based on the lower assessed value, not the higher market value