The article focuses on the complexity in the property tax system. The authors emphasize that there are no clear dominating trends in real estate tax calculation methods, and basic forms of taxation include property value tax (ad valorem), area tax, and income tax on properties. Despite the diversity, a global trend is observed in developing property tax systems that prioritize fairness, transparency, and user-friendliness by leveraging advancements in Artificial Intelligence (AI) and Automated Valuation Model (AVM) technologies. The article aims to examine the basic elements of the property taxation framework and to point out the key role of the property valuer in ensuring consistency and fairness in the taxation process. The article shows, among others, that real estate taxation is a system of synergistic elements, just like a Rubik's cube, and it was indicated and justified which elements of the procedure for determining taxable value should be performed by valuers.