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Deductions & credits
you have to ask then why the %'s change, not that it really matters. once the values are established (the year converted to rental) you don't change them in the future. you have the option to pay for an appraisal. by the way, the IRS has its own appraisers and they would likely come up with values that differ from your county's. if you got multiple independent appraisals they would likely differ from each other provided that the appraiser just didn't look at what the county put out. you see the words "our estimate".for me the words our guesstimate" is more proper. if you were to sell, I would be surprised if the gross sales price didn't differ from the total appraised value. the county only sees the outside. a buyer is supposed to get a disclosure of any defects and gets to see both the inside and outside.