RS31455 / H0625

Currently when a taxpayer disagrees with an assessment of their property’s value, in addition to being at a disadvantage to the County Assessor in terms of access to resources and information, the taxpayer must also provide the burden of proof to show the assessment is erroneous. This legislation clarifies that the burden of proof would now fall on the assessor to demonstrate the assessment is correct. Further, in appeals to the Board of Equalization or District Court the burden of proof would now fall on the Board.

The success or failure of property assessment appeals does not impact the amount of property taxes that are levied, only how much is paid by each property taxpayer in a taxing district. Therefore, this legislation has no impact on public funds.

Bill Text

Statement of Purpose / Fiscal Note

Bill on Idaho Legislature site