Hello Neighbors, Does anyone have an answer to this question? I charted the land values of the houses on my block and the block to the left and right of mine (37 houses) looking for some consistency. I took the assessed value of the land and divided by the square footage of the land to determine the assessed cost per square foot. I did this because I thought that the land in these three blocks should be comparable. The question: How are the land values determined? The 37 houses each had a different cost per square foot and the range was $4.74/SQFT to $33.99/SQFT. The only consistency I found was that the larger the lot --the less per SQFT. Corner lots less. Smaller lots more. The % increase went from 252% to 706% 5 houses under $10 dollars/SQFT 18 houses in the $10 to $20 dollar/SQFT range 13 houses in the $20 to $30 dollar/SQFT range 1 house in the $30 to $40 dollar/SQFT range (smallest lot) I called the county tax assessment office and they didn't have an answer but they gave me the Lexington assessors office number and they also had no explanation on how the values were determined. They said to appeal, but I want to know the method for setting the land value. I wouldn't complain if I could see some consistency or logic. Lynn Raith