The assessed value of a home is used for property tax purposes, not the price someone is willing to pay for a home. Assessed value can be found on the county website. If it is lower then the listed price, that simply means the property taxes are based on a lower county amount. If the assessed value is higher then the listed price, once the home is purchased and transfers ownership, the new owner can petition the county and dispute the value. It is a fairly easy process and the county in most cases will change the assessed value to the confirmed sale price.