the labours who sold their house around the time MPAC use for determine the value(Jun 30, 2003). 'Cause the new houses will be valued by their real price, while for the old houses, the MPAC will make the price much lower than the sale price; in such a case, you should find out what other similar houses's values are. Usually MPAC will make adjustment if you have reason. If they don't, file a formal appeal($50), you'll win (provided you have for sure reason). I never heard of anybody who lose(a few friends/neighbers did it).