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Ideally, you’d want the market value to be higher than the assessed value to maximize your potential profits when selling When a house is sold for less than its market value, various taxes may come into play, including capital gains tax (cgt), stamp. However, it’s essential to keep in mind that each property and jurisdiction is unique, and there might be other factors at play that could impact these values.

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It's common for the market value to be higher than the zonal value, especially in rapidly developing areas or in markets with high demand for real estate. This is because the tax system is designed to prevent the undervaluation of assets as a way of avoiding taxes Selling a house below its fair market value in the uk, particularly when selling to a family member or a close friend, can have complex tax implications