Bill Title: Property tax appeals. Provides that an assessor has the burden of proving that an assessment is correct if it is for an assessment date for which an annual adjustment is applied and the assessor either: (1) uses an adjustment factor, method, or calculation other than the annual adjustment factor provided for by law; or (2) changes the underlying parcel characteristics from those that applied to the parcel for the preceding assessment date.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2016-01-13 - First reading: referred to Committee on Ways and Means [HB1405 Detail]

Text: Latest bill text (Introduced) [PDF]

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