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A couple of things you should know about tax assessed value:

1) Don't make a mistake by considering the tax assessed value when determining the value of a property. Sometimes the properties are assessed too high and sometimes too low. The only thing that you can count on is that if you use tax assessed value to determine market value, the price you come up with will probably be wrong.

2) Waterfront taxes - People often talk about how high the waterfront taxes are and a belief has been created that waterfront taxes are higher - this is incorrect. Waterfront properties are typically more valuable and have a higher assessed value than comparable properties that are not on the waterfront and it is the assessed value that creates higher taxes. The actual tax rate does not change. Tax rates do vary, but the difference is due to location, not waterfront.