In my part of the world, a professional assessor determines the value of a property. This person looks at what other similar properties had sold for in recent years. Maybe the USA does not have mechanisms to compare properties in this way.

There is an appeal process for the property owner to re-evaluate the assessment done by the municipal professional. It is incumbent on the property owner to prove the assessment was too high.

But--I think--in my town, the municipal council decides to undervalue the assessment by 10% to 20% to not effect too many appeals. Let property owners think they are getting a deal--or at least fear another assessment will raise the value.

Golf courses generally do not provide high quality jobs. Most workers belong to the working poor or lower middle class.