Who holds the burden of proof when a homeowner appeals an assessment?

The burden of proof in an appeal of an assessment typically rests with the homeowner. This means that when a homeowner challenges the assessed value of their property, they must provide sufficient evidence to support their claim that the assessment is incorrect. This may involve presenting comparable sales data, expert testimonies, or other forms of documentation that demonstrate the value of their property is lower than what the county or local tax authority has determined.

The reasoning behind this is that the original assessment is made by the county or local tax authority based on established criteria and methods. The authority often has a presumption of validity for their assessments, and it is therefore the responsibility of the homeowner to prove otherwise when they find it unsatisfactory. This system ensures that there is a clear process for appeals, placing the onus on the party challenging the assessment to substantiate their case.

In summary, when appealing an assessment, the homeowner must bring forth the necessary evidence, thus holding the burden of proof in this situation.