What is a reasonable offer on home w/ assessed value by town of $225,000 yet...

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...listed by agent at $270,000? My wife and I are interested in a MA home It is assessed by town for taxes at $225,000. It is listed for sale at $270,000. We are told this is a buyers market. This is a "desired" town for public schools, so the market seems rigid & controlled by realtors. We are first time buyers. Our rent is over $1200/month. We've paid rent for years. We hear we will get tax break by owning .
We want to make an offer, open up dialogue etc but we want to get a good deal. It is a three story dwelling & only has one bathroom. It is over 100 years old & does not have heat throughout the house-lead also likely. It is nice though...the issue is not the home --it is the price. We'd love to walk into something like this near the assessed value....but are we naive? The realtor (seller's agent) really is working for seller, trying to keep the price point as high as possible, honesty questionable. What can we do?
What should we offer? We have pre-approvals letters, pre qualificatioin, good credit.
 
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