A state judge has struck down a luxury second-home tax, ruling that it unfairly shifted the responsibility of proving a property’s primary use onto homeowners rather than the government. The decision highlights concerns over the tax’s compliance with legal standards, particularly regarding how the burden of evidence was structured. Critics had argued the policy placed an undue onus on residents to justify their housing status. The ruling could have broader implications for similar property taxes across the state.
The luxury second-home tax unlawfully put the burden of proof on homeowners, a state judge rules.
