@Alecia Loveless I would suggest you sister use a third party tax protest company if she isn't having any success.

I will give you some of my highlights.People in Texas complain about their property taxes at 3% ours are about 4.5%.New York in general and Monroe county specifically are very tenant friendly.Depending  on the town, the code inspectors/police can be quite anal.Since Covid and the 2020 protests we’ve seen an increase in crime in the city and therefore weakening demand in the city proper and increasing demand for the suburbs.Industry is well diversified—University of Rochester (medicine) L3Harris (defense) xerox (IT) and paychex (software/hr)) and relatively recession proof.Population growth is low and therefore appreciation (except the past 4 years) has been moderate as well.There aren’t many builders in the area so supply is relatively fixed.Home (and rent) prices are both affordable with homes typically being less than 1/3 median household income and rent being similarly affordable.For single family homes at 8% rent will cover piti with about 100$ to spare in the A areas.

Do they think people actually will show up at there house protesting or something?

No, but you can absolutely yes the market value appraisal to protest the tax assessed value if your property is assessed higher then the market value. 

Shop your insurance and protest your property tax valuation.

They will protest your taxes for you and you don’t pay them anything unless they get you a reduction.

@Bruce Lynn i also think all residential owners and investors should also protest.

It seems to me that despite the near-constant protests to the contrary from certain people in the dark recesses of the internet, the tendency of large countries with powerful militaries is that they do not collapse. 

It may be a "passive protest" of the STR.Check into fence height regulations and see how tall an obstruction you can put up on your side of the property line and have run the entire length of the property line. 

That being said, I'd like to protest to try to decrease my costs a bit.