With all due respect, I believe that you have misinterpreted my statements and observations --- but may very well be quite mistaken in any case.
My primary intended point was that RCI does not
know, does not
consider (and certainly does not
care one bit about) the assessed (i.e., the basis of taxation) value of any given week at any given resort in the course of assigning their TPU "valuation". Trying to somehow reconcile RCI's inexplicable TPU valuation process with any differences in your real estate tax assessments for similar unit / weeks at any given facility is, as already stated, just a frustrating exercise of trying to compare apples to oranges, ultimately resulting in the conclusion that they are simply different from one another.
Real estate taxes for the same units (but different weeks) at the same facility can (and do) sometimes differ for a variety of reasons. Seasonality is just one possibility.
For another, by way of specific example, at one facility where we own weeks, there are three separate buildings, all completely identical, but built in three separate phases. An identical week in the identical comparable unit in each one
of the 3 buildings has different maintenance fees (and tax assessments) from its' mates in the other buildings, presumably being higher in the newer construction buildings. At other facilities where we own weeks, all weeks throughout the year have precisely the same maintenance fees and precisely the same real estate valuation (and taxes); all units are identical in size there, btw.
I'm certainly not claiming to understand all of the "whys" of the matter in all places; I am merely observing and reporting some relevant and indisputable facts.