There are 2 different systems

There are 2 systems:  County appraisers and independent appraisers.  County appraisers appraise your house for property tax.  You want it to be as low as possible so you pay less tax.  When you borrow money from bank, you want your property to be appraised by independent appraisers to be as high as possible, so the bank is willing to borrow more money to you.

Are these 2 system connected?  I don't know.  Maybe some 高手 can answer this question.