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The Office of the Commissioner of the Revenue has a statutory responsibility to assess real property at 100% of fair market value. The monetary amount one may or may not gain from the sale of real property is not considered when estimating fair market value. This holds true regardless of whether the property is an affordable dwelling unit or not. This is analogous to the need to pay off the outstanding mortgage on a property, which also has no bearing on the property’s valuation for tax assessment purposes.