Hypothetical Property Tax Question

I’ve always been told property tax appraisals are based on comps in your neighborhood.

So I have a 4 bedroom house and we only use two bedroom for sleeping in. The other two are an office and a guest room. Is there anything stopping us from knocking down the wall in between the office and guest room and turning the house into 3 bedrooms for appraisal purposes? And then protesting the value based on property values on 3 bedroom comps being substantially lower than 4? Completely hypothetical…unless…