I'm assuming you're referring to the listing agent and the seller's choice in pricing. In that case, what they're looking to do is to price the home close to the market price. The assessed value is just the assessor's opinion. It has no bearing on the current market price. Each time a home is sold, the assessed value is reset by the market price, which is accepted by the assessor as being more accurate.
Conversely, during the housing bust phase, plenty of homes were listing for below assessed value. Again, the market dictated the list price, not the assessor.... more