This bill changes the burden of proof in property tax assessment protests and appeals, applying retroactively to January 1, 2026.

This bill modifies the burden of proof in property tax assessment protests and appeals. For assessment years beginning on or after January 1, 2026, if a complainant offers evidence that the market value of the property is different than the market value determined by the assessor, the burden of proof shifts to the officials or persons seeking to uphold the valuation. The bill also specifies that an assessment shall not be deemed equitable if the appraised value of the property exceeds the median appraised value of similar and comparable properties in the same geographical area.

This bill changes the burden of proof in property tax assessment protests and appeals, applying retroactively to January 1, 2026.

This bill modifies the burden of proof in property tax assessment protests and appeals. For assessment years beginning on or after January 1, 2026, if a complainant offers evidence that the market value of the property is different than the market value determined by the assessor, the burden of proof shifts to the officials or persons seeking to uphold the valuation. The bill also specifies that an assessment shall not be deemed equitable if the appraised value of the property exceeds the median appraised value of similar and comparable properties in the same geographical area.