Are these tax assessments? Or sold prices from recent sales? If they are tax assessments they may not be that relevant depending on your market. What does your realtor suggest?

When you say all lots are comparable, do you mean size? Are they all level with the street or is one side higher, one side below street. Do any have a view?

Appraisal or assessment? Two very different things.

Your terminology started with 'assessed' and more recently you say 'appraised'. Do you think of them as the same thing?

The lot that sold in April sold at approx. 93% of it's assessed price. What was the asking price?

If you offer 93% of the current assessed price on the lot you want, that is around $75,500, which is only 75% of asking. Depending on how sales are going, they may not accept, but you can tell them how that offer amount was arrived at.

Assessment = valuation by local government for taxes

Appraisal = valuation by the lender (who hires the appraiser)

Zillow = valuation by a computer algorithm

Comparative Market Analysis = valuation by a Realtor

List price = valuation by the seller

Sales price = valuation seller and buyer agree to

All 6 can be different.

IMO, you start with actual sales price of comparables. Then adjust for specific differences, such as view, slope, location, road noise, distance to neigbbor.

You say the lots across the street have no view. If the lot you want to offer on does have aview, that can be a huge difference. The less attrative locations are often larger lots to compensate, but the premium lots will still command a premium. That's the way developers start out and the sales with homes seem to remain pretty consistent to that model.

An offer is an offer. Is $20k give or take going to be a deal killer on the home you plan to build? And yes, the actual sales tell you what the market is saying, but in the end, relatively small variables reflect what is important to you.