Sure thing  

I'll try to make this abundantly clear for you

1) In 2011, Trump allegedly valued his triplex apartment in Trump Tower at $80 million,

2) Four years later he reported a 400% increase in valuation to $327 million. “That price was absurd given the fact that at that point only one apartment in New York City had ever sold for even $100 million, at a price per square foot of less than $10,000,” the lawsuit says. This valuation estimated the apartment’s value at $29,738 per square foot. The property was also listed at more than 30,000 square feet when it was really about 11,000 square feet.

3) Trump’s Mar-a-Lago estate in Palm Beach, Florida, is restricted for development under a conservation easement Trump made in the 1990s. Conservation easements are tax breaks in exchange for limitations on how the land can be developed and used. Under the agreement, the property can only be used a social club, but the Trump Organization valued it like it could be sold to a single homeowner, which raised its estimated price. The New York Times previously reported that conservation easements for multiple Trump properties have netted the former president about $100 million in tax breaks. But the government alleges that on financial statements Trump did not value the property based on the conservation easement’s development restrictions, and that he also lied about its price-per-acre valuation.

Now, I'm not an attorney, but if you are using that in either asset based lending or use it to secure tax breaks, that sure sounds illegal