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My homes assessed and market value difference is 13%, not 400%.
Is your home sitting in an insanely wealthy area of the country where the mega-wealthy control the assessors office?
While I'm sure that Mar-a-Lago isn't worth a Billion even the Real Estate Agents in Florida are saying the property is worth a minimum of 300 Million. For perspective a 2.3 acre lot nearby is currently listed at $200 Million and Mar-a-Lago has 20 Acres!
The sub 20 million dollar valuation accepted by the Court is absolutely absurd. That amount of money wouldn't even buy you Mar-a-Lago's driveway.
You could argue that being owned by a former President and being the source of so many trips during his presidential term it became known as "The Southern White House" or "Winter White House" should increase its value.
By virtue of the fact that up until just a few months ago, you could even go there and casually peruse security sensitive and classified information if only you found the right bathroom, I guess you could say it was priceless.