I think you're misunderstanding the scope of the fraud.
https://ag.ny.gov/sites/default/files/tto_release_properties_addendum_-_final.pdf
Here's a great 8 page list of fraudulent activity across a wide range of properties including everything from commercial, residential penthouses, estates, and rent controlled apartments. This is not some zoning snafu on a single commercial development project.
In a few instances he had properties professionally appraised, then lied about the appraisal value, but still cited the appraiser.
In other instances trump org lied about the value of future development projects fully knowing that environmental and zoning regulations would prevent them from completing anything close to full development. This would be like me saying my house is worth 10 million because I'm going to 'develop' an amusement park on my property.. oh wait I live in a residential neighborhood and absolutely cannot do that.
This litany of overvaluations fed into the acquisition of favorable loans by drastically inflating the reported 'net worth' of the trump org. While simultaneously, they used lower appraisal figures internally that they knew to be more accurate for tax and insurance purposes.
It's fraud. On a massive, hilarious scale. Try doing even 1/10th of 1% of what the trump org did and you'd be absolutely f**ked by auditors.