A state judge has struck down a luxury second-home tax, ruling that its enforcement unfairly placed the burden of proof on homeowners to demonstrate their properties were not used as second residences. The decision highlights concerns over how the tax was administered, potentially setting a precedent for similar cases. Critics argued the policy lacked clear guidelines, leaving property owners to defend their primary residences in court. The ruling could impact future tax assessments for vacation or secondary homes.
The luxury second-home tax unlawfully put the burden of proof on homeowners, a state judge rules.
