It is perhaps a coincidence that the LISTING PRICE is the same as the ASSESSED VALUE:
Usually, they are not tied together in any way.
The Bank will do a BPO, to determine the Value.
As a Buyer, you cannot worry about anything except the Market Value; The Appraisal will not let you go higher and you should not want to pay over Market; (maybe if you really, really love it, a little more).
Have your Realtor do a CMA to determine Market Value.