A state judge has struck down a luxury second-home tax, ruling that it unfairly placed the burden of proof on homeowners to demonstrate their properties were not secondary residences. The decision highlights concerns over the tax’s enforcement, which required individuals to justify their housing status rather than authorities verifying eligibility. Legal experts suggest the ruling could set a precedent for similar property tax challenges. Critics argue the tax disproportionately targeted wealthier property owners without clear safeguards against misclassification.
The luxury second-home tax unlawfully put the burden of proof on homeowners, a state judge rules.
