County assessors, like all appraisers, use recent sale prices of other, similar properties – so-called comparables – to dial in on real estate value.

Source: https://www.kunc.org/news/2023-08-03/in-rural-larimer-county-scant-property-sales-data-mean-more-property-valuation-errors

However, H2 2023 is expected to show better revenue growth as the y/y comparables become easier.

Source: https://seekingalpha.com/article/4622582-bluelinx-stock-q2-2023-earnings-weathering-lumber-market-storm-buy?source=feed_all_articles

Yes, the comparable, especially for house care, we had strong comparables last year due to COVID is the main explanation.

Source: https://seekingalpha.com/article/4579845-orkla-asa-orkly-q4-2022-earnings-call-transcript?source=feed_all_articles