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Property owners should have an easier time challenging excessive
assessments following the passage of
HB 521. This legislation revises the burden of proof in
assessment appeals to help level the playing field for
taxpayers. The new law applies to appeals beginning this year.
Positive Outcomes from HB 521
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Property appraisers must now prove that their
assessments are arrived at by complying with professionally
accepted appraisal practices. In other words, they must show
that their work meets certain standards.
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HB 521 preempts property appraisers from
relying on prior case law that allowed them to pick one
methodology and ignore others.
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There’s no longer a two-step process to
overcome the property appraiser’s presumption of
correctness. In the past, taxpayers had to prove that the
appraiser did not follow certain criteria in making the
assessment. If that was proven, taxpayers had to win their
appeals by a “preponderance of evidence.” If the appraiser’s
presumption of correctness was not overcome, taxpayers had
to win their case by proving “clear and convincing
evidence.”
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No presumption of correctness exists in appeals relating to
a property’s classification or tax exempt status.
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