He needs appraisals for that. Also the cash flow underwritten. The lender does all that work as a third party. It show how weaponized the government and courts can be on crusades of their enemies and how utterly lenient or even to the point of ignoring REAL crime for their buddies.
The lender doesn't rely on the borrower for the value of the property. I'm not clear on what the value of property has to do with tax returns, but any stated value of property is an estimate. There is no "correct" value.