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2018 SESSION

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HB 787 Real property taxes; appeals to boards of equalization.

Introduced by: Mark L. Keam | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED HOUSE:

Real property taxes; appeals to boards of equalization. Provides that on appeal of a real property assessment to a board of equalization, the taxpayer shall not be required to show that the assessment is a result of manifest error or disregard of controlling evidence.

SUMMARY AS INTRODUCED:

Real property taxes; appeals to boards of equalization. Provides that (i) on appeal of a real property assessment to a board of equalization, the taxpayer shall not be required to show that the assessment is a result of manifest error or disregard of controlling evidence, and (ii) when the appeal involves an assessment of real property with an increase of more than 20 percent over the assessment for the same property for the prior tax year, except in cases of buildings constructed in the previous five years, the assessor shall have the burden of proving that the assessment is correct by a preponderance of the evidence.