| 1 | 1 | | 81R22288 JD-D |
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| 2 | 2 | | By: Villarreal, Otto H.B. No. 4041 |
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| 3 | 3 | | Substitute the following for H.B. No. 4041: |
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| 4 | 4 | | By: Oliveira C.S.H.B. No. 4041 |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to an appeal from an order of an appraisal review board |
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| 10 | 10 | | determining a protest. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 41A.01, Tax Code, is amended to read as |
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| 13 | 13 | | follows: |
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| 14 | 14 | | Sec. 41A.01. RIGHT OF APPEAL BY PROPERTY OWNER. As an |
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| 15 | 15 | | alternative to filing an appeal under Section 42.01, a property |
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| 16 | 16 | | owner is entitled to appeal through binding arbitration under this |
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| 17 | 17 | | chapter an appraisal review board order determining a protest |
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| 18 | 18 | | brought under Section 41.41(a)(1) or (2) concerning the appraised |
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| 19 | 19 | | or market value of [real] property if[: |
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| 20 | 20 | | [(1)] the appraised or market value, as applicable, of |
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| 21 | 21 | | the property as determined by the order is $1 million or less[; and |
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| 22 | 22 | | [(2) the appeal does not involve any matter in dispute |
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| 23 | 23 | | other than the determination of the appraised or market value of the |
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| 24 | 24 | | property]. |
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| 25 | 25 | | SECTION 2. Section 41A.03(a), Tax Code, is amended to read |
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| 26 | 26 | | as follows: |
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| 27 | 27 | | (a) To appeal an appraisal review board order under this |
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| 28 | 28 | | chapter, a property owner must file with the appraisal district not |
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| 29 | 29 | | later than the 45th day after the date the property owner receives |
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| 30 | 30 | | notice of the order: |
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| 31 | 31 | | (1) a completed request for binding arbitration under |
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| 32 | 32 | | this chapter in the form prescribed by Section 41A.04; and |
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| 33 | 33 | | (2) an arbitration deposit [in the amount of $500,] |
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| 34 | 34 | | made payable to the comptroller in the amount of: |
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| 35 | 35 | | (A) $500; or |
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| 36 | 36 | | (B) $250, if the property owner requests |
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| 37 | 37 | | expedited arbitration under Section 41A.031. |
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| 38 | 38 | | SECTION 3. Effective September 1, 2012, Section 41A.03(a), |
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| 39 | 39 | | Tax Code, is amended to read as follows: |
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| 40 | 40 | | (a) To appeal an appraisal review board order under this |
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| 41 | 41 | | chapter, a property owner must file with the appraisal district not |
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| 42 | 42 | | later than the 45th day after the date the property owner receives |
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| 43 | 43 | | notice of the order: |
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| 44 | 44 | | (1) a completed request for binding arbitration under |
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| 45 | 45 | | this chapter in the form prescribed by Section 41A.04; and |
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| 46 | 46 | | (2) an arbitration deposit in the amount of $500, made |
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| 47 | 47 | | payable to the comptroller. |
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| 48 | 48 | | SECTION 4. Chapter 41A, Tax Code, is amended by adding |
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| 49 | 49 | | Section 41A.031 to read as follows: |
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| 50 | 50 | | Sec. 41A.031. EXPEDITED ARBITRATION. (a) A property owner |
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| 51 | 51 | | is entitled to an expedited arbitration if the property owner |
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| 52 | 52 | | includes a request for expedited arbitration in the request filed |
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| 53 | 53 | | under Section 41A.03 and pays the required deposit. |
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| 54 | 54 | | (b) An expedited arbitration must provide for not more than |
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| 55 | 55 | | one hour of argument and testimony on behalf of the property owner |
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| 56 | 56 | | and not more than one hour of argument and testimony on behalf of |
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| 57 | 57 | | the appraisal district. |
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| 58 | 58 | | (c) The comptroller shall adopt rules and processes to |
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| 59 | 59 | | assist in the conduct of an expedited arbitration, including rules |
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| 60 | 60 | | relating to the evidence required to be produced by each party. |
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| 61 | 61 | | (d) This section expires September 1, 2012. |
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| 62 | 62 | | SECTION 5. Section 41A.08, Tax Code, is amended by adding |
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| 63 | 63 | | Subsection (c) to read as follows: |
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| 64 | 64 | | (c) In an arbitration proceeding under this chapter brought |
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| 65 | 65 | | on the ground of unequal appraisal of property, the protest shall be |
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| 66 | 66 | | determined in accordance with Section 42.26(a), except that a party |
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| 67 | 67 | | may not present evidence relating to the median level of appraisal |
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| 68 | 68 | | or the median appraised value of more than five other properties in |
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| 69 | 69 | | the appraisal district. |
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| 70 | 70 | | SECTION 6. The change in law made by this Act applies only |
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| 71 | 71 | | to an appeal under Chapter 41A, Tax Code, that is filed on or after |
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| 72 | 72 | | the effective date of this Act. An appeal under Chapter 41A, Tax |
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| 73 | 73 | | Code, that is filed before the effective date of this Act is |
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| 74 | 74 | | governed by the law in effect on the date the appeal was filed, and |
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| 75 | 75 | | the former law is continued in effect for that purpose. |
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| 76 | 76 | | SECTION 7. Except as otherwise provided by this Act, this |
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| 77 | 77 | | Act takes effect September 1, 2009. |
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