The Boston City Council is investigating whether city assessment practices may be under-assessing the value of luxury homes and giving a tax break to wealthy owners. This follows two record-setting home sales in Boston's most affluent neighborhoods. City Councilor Miniard Culpepper has put forward a hearing order to review discrepancies between market value and tax assessed value for residential properties. The hearing will focus on reviewing city practices that appear to be underassessing luxury homes, overassessing homes in less affluent neighborhoods, and potentially jeopardizing public confidence in the tax system. The average single-family homeowner faced a 13% tax hike this year.