Property taxes are based on assessed values.
These values are estimated using algorithms driven by property descriptions - measurements, presence/absence of attributes, age, condition etc etc. A check of your property card will indicate whether these data are correct - i.e. "is it MY house you are assessing?"
The BOA would like to hear of any bad data - but guess what. If we have bad data that makes the assessed value too high, we hear about it. If there is bad data that makes the assessed value lower than it should be, we tend not to hear about it.
A few of the property descriptors can be somewhat subjective - e.g. condition, functionality (e.g. bedroom vs. finished storage space), etc., etc. Points of view can depend on whether you are buying or selling.