What's the burden of proof?
What's the burden of proof?
It varies by state: in most states the assessment is presumed correct and you must disprove it by a preponderance of the evidence, but a few put the initial burden on the assessor — Texas, for example, makes the appraisal district prove value by a preponderance in a standard value protest.
"Burden of proof" is who must convince the board, and to what degree. It is genuinely state-dependent, and knowing your state's rule shapes how much evidence you need to win.
The common rule: presumption of correctness. In most states the assessment is presumed valid, and the taxpayer bears the burden of proving it is excessive — typically by a preponderance of the evidence (more likely than not). New Jersey is explicit: its Division of Taxation appeal guidance states a taxpayer must prove the assessment does not fairly represent the true-market-value standard or the Chapter 123 common-level-range standard. Practically, this means you can't just assert the value is high — you must put comparable sales or other market evidence on the record.
The taxpayer-favorable exception: Texas. Texas flips the default. Under Tex. Tax Code §41.43(a), in a protest of value or unequal appraisal, the appraisal district has the burden of establishing the property's value by a preponderance of the evidence at the hearing — and if it fails, the protest is determined in the owner's favor. The standard rises to clear and convincing evidence in certain situations (e.g., a property valued at $1 million or less where the owner timely files a qualifying independent appraisal, or where the value was lowered the prior year). You still bring evidence, but the law starts in your corner.
What "preponderance" vs. "clear and convincing" means. Preponderance = more likely than not (just over 50%). Clear and convincing is a higher bar, used in specific Texas scenarios. Almost no property tax appeal uses the criminal "beyond a reasonable doubt" standard.
What this means for your prep. Even where the assessor bears the initial burden, bring strong evidence — comps, photos, repair estimates, an independent appraisal. Boards decide on the record in front of them; the side with the better-documented case usually prevails regardless of who technically carries the burden.
Bottom line: assume you must prove the assessment wrong by a preponderance of the evidence unless you're in a state like Texas that places that burden on the appraisal district — and either way, evidence wins.
State-by-State Variations
| State | Exception or Variation |
|---|---|
| Texas | Texas places the burden on the appraisal district to prove value by a preponderance of the evidence under [Tex. Tax Code §41.43(a)](https://statutes.capitol.texas.gov/Docs/TX/htm/TX.41.htm); the standard rises to clear and convincing for properties valued at $1M or less with a timely qualifying appraisal, or where value was lowered the prior year. |
| New Jersey | New Jersey applies a presumption of correctness — the taxpayer must overcome it by proving the assessment exceeds true market value or falls outside the Chapter 123 common-level range, per the [NJ Division of Taxation appeal page](https://www.nj.gov/treasury/taxation/lpt/lpt-appeal.shtml). |
| California | California places the burden on the applicant to prove the assessor's value is incorrect, except in certain owner-occupied single-family residence appeals where the assessor bears it. |