ValueBase builds AI-powered assessor intelligence tools for county tax assessors and state revenue departments. Its platform uses land-first models and enriched data, including aerial photography and 50+ automated property features, to produce defensible mass-appraisal valuations, ratio studies, neighborhood delineations, and appeal responses. Products include ValPal (an AI assistant analyzing appraisal documents for USPAP compliance), RatioPal (automated ratio study generation), and AgePal (standardized effective-age calculations). ValueBase says it serves 36 jurisdictions. Founded in 2022 and originally based in Durham, NC (now Austin, TX), it has raised about $8.15M total, beginning with a $1.6M seed led by Hydrazine Capital (Sam Altman's fund) with angels including Nat Friedman, Sahil Lavingia, and Erik Torenberg.