Of course, if the market continues to improve like it has done this winter and spring, closing price averages may start to go back up! I am doing at least 1/3 more business this year already!
If you this it is a reasonable offer, it's your call. Spend a full day in tax court...pay an appraiser to appear with you??
My question would be is the town/township proposal within 15% of the common level range??