They used the 100 percent assessment value since it's never been appraised and they have no ideah of his cost and improvements over the years.  They lived states away and were his only living relatives.  They sold it for 425,000,   it was assessed for 329,500  and after attorney, real estate fees .. they only came out with 374,670. He owned it for over 25 yrs.. primary home... they sold it with in 3 months... to just unload it.