SB 2964

Amends the Property Tax Code. Provides that a complainant before the board of review or the Property Tax Appeal Board may represent himself or herself or designate a representative to appear before the board on his or her behalf. Provides that the description of rules and procedures provided by the board of review to the public must include an explanation that the taxpayer may appear pro se or be represented by any other person, including but not limited to an attorney, accountant, or other tax representative. Provides that the assessor or the board of review has the burden of proving any contested matter of fact by a preponderance of the evidence (currently, the plaintiff has the burden of proof by clear and convincing evidence).