Differences between appraised value & list price?

[Account Closed]

I'm looking into MF properties locally here in Las Cruces, NM. Found 2 options (each a 4 plex) listed at $174k and $179k. But just asked the realtor why prop. tax differs a couple hundred dollars between the 2. He said probably because the appraised value of each is $105k and $153k. How would you handle this situation? Would you negotiate closer to appraised value? Would you need a lot more info?

(I've been reading the forums for the last week and am finally breaking the ice by asking a question...this is exciting! I hope to comment soon on other posts, but still trying to find where I can add value to conversations.)