The specifics of the man called Trump aside, I'm reasonably sure this type of thing is completely normal for rich entities. Probably an argument which would be made in court if it ever (lol) gets there. Your honor, why is my client being prosecuted when everybody does this!
It's discrimination!
Among the other properties under scrutiny: former president Donald Trump’s California golf club, for which he valued the same parcel of land at $900,000 and $25 million depending on the intended audience, and an estate in suburban New York, for which Trump’s valuations ranged from $56 million up to $291 million. The valuations were all given in the five years before Trump won the presidency.