Property taxation: administration: rebuttable presumption: owner-occupied.

Existing property law provides for a rebuttable presumption regarding the burden of proof in favor of a taxpayer or assessee who has supplied the required information to the assessor in an administrative hearing, involving the imposition of a tax on, or the assessment of, an owner-occupied single-family dwelling, or the appeal of an escape assessment. This bill would define an owner-occupied single-family dwelling to mean a single-family dwelling that is the owner's principal place of residence and that qualifies for a homeowners' property tax exemption.