Property tax history

[Symms Marais]

Hi y'all

I'm new to BP so, I'm still in the analysis stage. My question relates to selling price versus tax history. I'll give some random imaginary figures for my example. House A is listed for $70 000 but the history for the last couple of years shows a downward trend from say $55 000 to a present $40 000. Another listing sells house B for $40 000 with a history hovering around $70 000. My question is whether the tax histories are a reliable barometer for the actual values of the properties. Are tax histories as per example A proof that that the property is actually in a state of disrepair and neglect? Would example B be a good buy if based solely on tax history?