while im sure you think you are correct ,but no two properties are the same , just be cause you found someone with more money than they know what to do with doesn't mean your neighbor will , and if no one in the immediate area has sold their house . it does not matter what your neghbors house sold for if you have several offers lower , the property is only worth what someone is willing to pay for it. The accessors cant prove the value of a home ,its an estimate or in their opinion . by what you say if your neighbor has 2 acre lot wit 36000 sq foot house and it sells for 500,000 and you have 2acre lot 1/4 mile down the road with a 36000 sq ft home and yours was built in the 40's they have the same value? i think not. but its ok , if don't try youll never win . and you can win. you just have to know how to play the game. by the way i live in West Va. and the Accessor is not allowed on my property with out my permission.