To provide that in a prosecution for theft in the first or second degree, the prosecution may file a special allegation of disproportionate impact. There must be sufficient admissible evidence that exists, which, when considered with the most plausible, reasonably foreseeable defense that could be raised under the evidence, would justify a finding by a reasonable and objective fact-finder that the damage to the victim greatly exceeds the value of the stolen property. Once a special allegation has been made, the state would have the burden to prove beyond a reasonable doubt that the damage to the victim greatly exceeds the value of the stolen property. See companion HB 1986.   Official Text and Analysis.