Ihave two questions regarding to tax

I would appreciate for your kindly suggestions:

1.My house was reevaluated for property tax purpose every three years. I found the evaluated value looks like much higher than market value since nobody can sell the with that price. Anyone has the experience to complain about it so that they can reevaluate it? Is is worth doing it if only $10000 or $20000 difference?

2.My mom stays with me in MD.I like to count her as my dependent for tax purpose.If she stayed with me for more than 183days in 2007. I can count her as my dependent for 2007. Somebody says that if her 2007 stay days * 1/3 + 2008 more than 183days, I can also count her as dependent for 2008 even if I already file her as my dependent in 2007. Is that true?

I do appreciate for your time and knowledge.

Thanks again.

Jenny

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