Comps should only be considered if they are a month or a month and a half old.
One of the most important issues involved in purchasing a property is developing an opinion of what it's worth so that you can make an informed offer to purchase. A professional appraisal report performed by a qualified, state-licensed appraiser can provide you with an objective, third party opinion of a property's current Market Value. And for the small price of this service, you can give yourself "peace of mind" prior to making an offer to purchase that you're offering a fair price for the property.
Lee S. Goldstein
The Graclyn Team
If you're thinking of assessed value rather than appraised value, that will depend on what the owner paid for it, and when.
Actual market value is dictated by what the buyer is willing to pay for it,