The best replacement for tax value is market value.

The best alternatives to tax value are rated as following:
★★★★★  market value
★★★★★  appraised value
★★★  asking price
★★  sale price
★  book value
★  appraisal value
★  fair market value
★  purchase price
  appraised
  listing price
  accounting value
  property value

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tax value
market value
appraised value