Burden of Proof
Who must prove the value is wrong — and in several states it shifts to the assessor.
Burden of proof is the responsibility to demonstrate the correct value. In many appeals the homeowner must show the assessment is too high, using comparable sales or an appraisal.
Some states shift this burden to the assessor in certain conditions — for example, Texas places the burden on the appraisal district when a property’s value rose significantly or when the owner provides a recent appraisal. Knowing where the burden sits shapes how much evidence you need.
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