HB 1235 -- Property Tax Assessments Co-Sponsors: Hosmer, Kreider This bill shifts the burden of proof on appeals of residential real property tax assessments from the taxpayer to the assessor. Under current law, the burden of proof is only on the assessor in cases of computer-generated assessments in certain counties. The bill also reduces the maximum acreage that can be considered residential versus agricultural in and around farmsteads from five acres to one acre.Copyright (c) Missouri House of Representatives