Bill Description: House Bill 354 would in limited circumstances shift the burden of proof to the county assessor when the assessor seeks to increase a property’s valuation by more than 10%. 

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NOTE: Elements of House Bill 354 are related to House Bills 717 and 625 from 2024. House Bill 625 (2024) contains the best concept for protecting taxpayers from unreasonable assessments.

Does it directly or indirectly create or increase any taxes, fees, or other assessments? Conversely, does it eliminate or reduce any taxes, fees, or other assessments?

House Bill 354 would make several changes to Idaho statutes governing the assessment and payment of property taxes. Among these would be an amendment to Section 63-208, Idaho Code, requiring county tax assessors to use appraisal methods that "reflect, within reasonable statistical certainty, the median ratio of assessed value to market value for the categories of property being tested within a range of ninety percent (90%) to one hundred ten percent (110%) of such median ratio."

An additional change would be made to Section 63-511, Idaho Code, dealing with a taxpayer's appeal of a property assessment. The bill would add new language stating that the "burden of proof shall fall upon the party seeking an increase in taxable value if the increase in value exceeds ten percent (10%) of the value from the previous year, and the increase was due in part to an assessment of the taxable value that resulted from the assessor failing to use the equalization methods required pursuant to section 63-208, Idaho Code."

Shifting the burden of proof to the county assessor is appropriate and should be the standard in all appeals regardless of how much or why the property valuation assessment changes. This bill shifts the burden of proof only under extremely narrow circumstances and is therefore unlikely to benefit most property owners seeking corrected property valuation assessments.

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