A bill for an act relating to evidence and burdens of proof in property tax assessment protests and appeals and including retroactive applicability provisions.

This bill changes property tax appeal rules for assessments beginning on or after January 1, 2026. If a property owner provides evidence showing their property's market value differs from the assessor's valuation, the tax authority must then prove its valuation is correct. It also establishes that for 2026+ assessments, a property's value is not considered equitable if it exceeds the median value of similar properties in the same area. The changes apply to tax years starting January 1, 2026, as specified in the bill's retroactive provision.