When you file a tax assessment appeal, you are essentially contesting the assessment value made by the Fulton County tax assessors on your property. You must then ask yourself: Who has the burden of proof in your appeals case?
Burden of Proof Defined
In the United States, the burden of proof (in Latin, onus probandi) is the imperative obligation on a party in a trial or hearing to produce the evidence necessary to shift the conclusion away from the default position of another party to one’s own position. Basically, the necessity of proof will always lie with the person who brings the charges – or in the case of a property assessment appeal, the homeowner/taxpayer. The party who does not carry the burden of proof does not need evidence to support his claim – in this case, the Fulton County tax assessors.
Shift in the Burden of Proof
Fortunately for taxpayers, the abovementioned scenario no longer holds true in the State of Georgia! Today, the tax appraisers and assessors have the burden of proof in an assessment appeals hearing particularly for an owner-occupied, single-family dwelling. The Fulton County assessors must affirmatively establish the correctness of their opinions of value as well as other assessment actions, usually through a preponderance of evidence.
But this does not mean that you, the homeowner/taxpayer will let the tax assessors do all the work during the appeals hearing. You should also be able to present valid evidence to back up your claims of over-assessment on your property. Your failure to rebut the tax assessors’ claims will reduce the likelihood of a winning appeal.
There are a few exceptions to the rule, however, that you should be aware of. In many instances, the burden of proof can shift from the tax assessors to the taxpayer, such as when the property in question is considered as the latter’s secondary home (i.e., vacation home).
Whoever has the burden of proof will present his/her evidence first before the hearing panel or officer. The party without the burden of proof will present his/her evidence to rebut the claims of the other party and to reinforce his/her own claims. The hearing panel or officer will then make a decision based on all of the evidence presented.
When appealing your tax assessment at the Fulton County tax assessors’ office, you must have a basic understanding of the presumption of correctness. Your tax lawyer and/or tax consultant will be able to get into greater detail about the matter especially before the appeals hearing.
Let’s assume that the taxpayer has the burden of proof (i.e., second home). The county will presume that it has made a valid tax assessment and, thus, the taxpayer should rebut the presumption by a preponderance of evidence. To do so, the taxpayer must produce definite, positive and cogent evidence in a certain quantity and quality – or in layman’s terms, the taxpayer must have a good showing.
Before the burden of proof shifted from the taxpayer to the Fulton County tax assessors, the presumption of correctness allowed the later to win tax appeals without presenting or producing any rebuttal of evidence at all. The taxpayer was then placed at a significant disadvantage.
Since the shift, especially with the hiring of an experienced tax consultant, taxpayers who appeal their Fulton County tax assessors’ assessments have a fighting chance for a winning appeal.
