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evidence presented to the contrary.

4. The rebuttal evidence may include: • A/b’s (spouse/legal representative) statement regarding the circumstances of the transfer, including the specific reason the asset(s) was transferred, • The date of transfer, • The name and relationship of the person(s) to whom the asset was transferred, • Any compensation received. 5. Examples of evidence include:

• oral or written statements from persons knowledgeable about the situation, • medical records, • bank records.

B. Rebutting the Value of the Transferred Asset and Amount of Compensation Received

1. To prove that the value of transferred asset is less than the value established by the local agency, the a/b, or the a/b’s spouse must provide a signed written statement from a knowledgeable person located in the same geographic area in which the property is located. The knowledgeable person cannot be a family member, friend or someone who stands to gain from the transaction. a. The statement must include:

• A description of the asset that clearly identifies the asset, • A specific statement as to the value of the asset and when the value was determined, • The reason for establishing the lesser value, • The basis for the source’s knowledge of the value of the property.

b. A “knowledgeable person” is an individual: • Involved in the sale or appraisal of the type of asset in question, • Involved in the financing of sales of the type of asset in question, • An official of the local property tax jurisdiction, or • Other person who can establish in the written statement that they are