This is a very common occurrence, especially since the bank mortgage crisis. Banks are extremely cautious with their appraisals and typically the assessors see bank appraisals running 15-18% less than townís assessment valuations. Remember the town's assessment data is based on prior yearís sales. What you must compare is your tax assessment valuation relative to the assessment valuation set for the town of Upton. Is your home consistently assessed with other properties in the town of Upton?