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House Bill 625 — Assessments, burden of proof

House Bill 625 — Assessments, burden of proof

Parrish Miller
February 25, 2024

Bill Description: House Bill 625 would address disputes over property tax assessments, shifting the burden of proof from the property owner to the assessor. 

Rating: +1

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?

Under current Idaho law, when a property owner files an appeal of a property tax assessment with the board of equalization, the burden of proof lies with the property owner, who must prove the assessment is incorrect. 

House Bill 625 would shift the burden of proof to the assessor: "The assessor shall have the burden of proof, in refuting the affirmative relief sought by the taxpayer, to establish that the determination of the assessor is correct, including any determination of assessed value."

Likewise, should a case escalate from the board of equalization to "the board of tax appeals or the district court," the burden of proof shall fall upon the board of equalization.

It is appropriate that the government should have to prove its assessment is correct rather than putting the onus on taxpayers to prove that it is incorrect.


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