Yesterday Governor Charlie Crist signed HB 521 into law. The legislation supposedly shifts the burden of proof (at least in part) to the property appraiser relating to property tax appeals. The Governor’s press release states:
“This bill makes it easier for Floridians to challenge property appraisers’ valuation of their properties and also helps to ensure a more fair valuation. Previously, Florida law left the burden of proof to the taxpayer and presumed an appraiser’s assessment was correct. This legislation provides that taxpayers who can present evidence that is more convincing than the property appraiser’s assessment will be entitled to a revised assessment.”
However, the actual language of the bill is not quite as clear.
Section 1 states:
“In any administrative or judicial action in which a taxpayer challenges an ad valorem tax assessment of value, the property appraiser’s assessment is presumed correct if the appraiser proves by a prepondeance of evidence that the assessment was arrived at by complying with s. 193.011, any other applicable statutory requirements relating to the classified use values or assessment caps, and professionally accepted appraisal practices, including mass appraisal standards, if appropriate.”
So far so good. The property appraiser needs to prove that the assessment is correct, hence placing the the burden of proof on the property appraiser.
But then section 2 states:
“In an administrative or judicial action in which an ad valorem tax assessment is challenged, the burden of proof is on the party initiating the challenge”
Is it just me or is there a contradiction here?
It’s not just you. There is a contradiction. The fuzzy language is the work of lobbyists who are engaged by government assessors, and legislative staff.
It will be interesting to see if this “change” has any teeth. Chances are there will be little, if any difference.
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