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EXAMPLE <br />New Ratio $345,200 / 362,765 is 95.2% <br />¤ <br />PIN 23-31-22-13-0059Listed for sale March Ó21 for $289,900, Closed sale April Ó21 $325,000Estimated Market Value (EMV) for tax purposes on 1/2/21 was $277,000State assigned annual time <br /> trend of 15.5% applied to sale price. Adjusted sale price we track to is $362,765Ratio: $277,000 / $362,765 = 76.4% need to be 90%-105% per stateThe EMV is increased 24.6% so new <br /> value is $345,200 <br />¤¤¤¤¤¤ <br /> <br />