Donald Trump is fighting a New York judge’s Tuesday finding that he committed fraud by bumping up his property values. The former president has pointed out that Mar-a-Lago is worth more than a billion dollars, but according to records obtained by The Messenger, a tax representative had informed officials from Palm Beach County in 2020 that Trump “agrees” his club should be valued at only $26.6 million. “The Petitioner agrees with the determination of the property appraiser or tax collector,” Michael Corbiciero, a real estate broker representing Mar-a-Lago said on a form to the local Value Adjustment Board. The lower valuation comes from Mar-a-Lago technically being a social club in an agreement Trump made in 1995 to receive tax benefits rather than a private residence. During that time, he listed Mar-a-Lago as worth $490 million on financial documents, according to the New York Attorney General.