Tax advisor situation

[Anthony Freeman]

Any tax advisors that can reduced the assessed tax rate on my friends apartment building?

[Michael Plaks]

Quote from @Anthony Freeman:

Any tax advisors that can reduced the assessed tax rate on my friends apartment building?

It would not be a "tax advisor."

Google "property tax protest" plus the name of the county where the building is located, and you will see the firms that offer this service. You can also ask in a local BiggerPockets forum for recommendations on property tax protest consultants.