We had ours appraised last June for a re-fi and the value of the home dropped. Adam's County felt the house was 30k more than our appraisal.
Because our appraisal was 8 days before the cut off, JEnette was able to walk into the Adam's count Assessor's office and walk out with a corrected value.
I hate my home value going down, but I'll be damned if I'm going to pay taxes on a $30k inflation.