Property assessment is an
ad valorem tax, a Latin phrase meaning
for its worth. Any lack of services, such as rubbish collection, snow plowing, etc. presumably would be reflected in the selling price. Property taxation is a sharing of the total operating costs in relation to the value of one’s reality.
As such, it is not a user fee in which the taxpayer is liable only for services available or utilized. The most common illustration is that all property owners pay a proportionate share for schools and fire and police protection whether or not they use those services.