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Representative Manwaring introduces RS32523 to shift appeal burden and allow prorated homeowner exemptions
Summary
RS32523 would shift the burden of proof on property tax appeals to the county or assessor when assessed value increases exceed 10% and would allow prorated homeowner exemptions after a change in occupancy midyear. The Revenue and Taxation Committee agreed to introduce the request series (RS).
Representative Dustin Manwaring introduced RS32523, describing two primary elements related to property tax law: a shift in the burden of proof on appeals when an assessed increase exceeds 10 percent, and a proration mechanism for the homeowner's exemption when a property's occupancy status changes during the year.
Manwaring, identified himself as "State Representative, District 20" and said the bill contains negotiated language with counties to address instances where an assessor's failure to use proper equalization methods contributed to large increases. "First, what it does is it shifts the burden of proof on appeals, from the county or the county assessor to, excuse me, from the taxpayer to the county or the county assessor, if the increase exceeds 10%." he said.
The second component would allow a homeowner's exemption to be prorated when a property changes status after the April 15 filing deadline — for example, when a property previously used as a rental is converted to an owner‑occupied homestead during the tax year, Manwaring said. He referenced prior legislative efforts including a past bill with similar language and said negotiators incorporated that language and sought broader support this session.
Representative Shepherd moved to introduce RS32523; the committee approved the introduction by voice vote.
