Relating to evidence and burdens of proof in property tax assessment protests and appeals and including retroactive applicability provisions

Progress

1. Introduced
   February 25, 2026
2. Subcommittee
   March 3, 2026
3. Committee
   —
4. Passed House
   —
5. Passed Senate
   —
6. Signed
   —

Died at end of session The General Assembly adjourned on May 3, 2026. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

Under current law, for assessment years on or after January 1, 2018, the burden of proof shall be upon any complainant attacking a property valuation as excessive, inadequate, inequitable, or capricious. When the complainant offers competent evidence that the market value of the property is different than the market value determined by the assessor, the burden of proof thereafter shall be upon the officials or persons seeking to uphold such valuation to be assessed. This bill provides that, for assessment years beginning on or after January 1, 2026, when the complainant offers evidence that the market value of the property is different than the market value determined by the assessor, the burden of proof shall be upon the officials or persons seeking to uphold such valuation to be assessed.

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text