The point I’m making is that you said people will tank their property value to lower their assessment, but in the same breath said that assessment has nothing to do with property value if it’s expensive.

properties languish to lower their assessed values.

you do not pay more for more expensive property, you pay a flat rate based on the assessed value

How is that possible for assessed value to be one way but not the other? Assessed properties have to do with the value of the property. It’s not 1:1 but it is definitely correlated.