I have to agree with my colleagues here, public record is not an accurate reflection of actual MARKET value of a property. Tax assessment values are determined only to create a working financial equation so the municipality can pay the bills of running itself.
Does that make sense?? I hope you can find a good agent who can help you figure out the best way to move forward on any transaction. You don't pay the agent commission out of YOUR pocket, so why not have an expert who is working on your behalf??