one data point...
….a relative who has a 100 X 100 , (so 10K sq ft...almost 1/4 acre), waterfront property on the lake and he states the land portion is assessed at over $600+K. Depending on the town, tax value may or may not equal market value, and market value depends on many things as others have stated such as location, water quality, etc, but this is a data point nonetheless.
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