Today's legislation lowers the burden of proof for property owners who challenge their tax bills. The burden of proof was on the taxpayer to prove the appraisal was incorrect.
It gives property owners a shot at overturning the legal "presumption of correctness," that has protected property appraisers for decades. If successful, property owners only have to prove by a "preponderance of evidence," instead of "clear and convincing evidence," that they are being charged too much.
It will take effect in time to challenge the 2009 property tax bills that will arrive later this year. The bill will not affect pending property tax challenges, but it will affect taxpayer challenges filed with counties' Value Adjustment Boards in 2009. Challenges are usually filed in August and September.
Palm Beach Civic Association