In a day and age when anyone can find the market value of their home in mere seconds, it should be relatively easy to assess property values. My understanding is that the county reassesses the value of each property every 5 years. If a taxpayer is unhappy with their assessed value or feels that it is unfair they can appeal the valuation. It is the burden of the taxpayer to show they are being treated unfairly. The existing system is fair in that way. All property owners are on the same playing field as they can appeal their valuation at any time.