What are the burdens of proof on appeal?
Small Claims Division
The county must show that its value is correct.

Board of Tax Appeals (BOTA)
The county must show that the value of residential or commercial property is correct. However, if commercial real property is leased, the owner must provide income / expense information (up to 3 years) or the county's value is presumed to be correct.

Increases in Value
If real property increased in value from the prior year, the county must review the record of the property's last physical inspection and have documentation supporting the increase. If the value increased following a year when the value was reduced by appeal, the County Appraiser must also show substantial and compelling reasons for increasing the value.

Show All Answers

1. Why do County Appraisers appraise property?
2. How is property valued for tax purposes?
3. What is fair market value and how is it determined?
4. Should I appeal the value of my property?
5. How do I appeal my Notice of Value?
6. How do I appeal by Paying Under Protest?
7. What are the burdens of proof on appeal?