Texas 2009 - 81st Regular

Texas Senate Bill SB1117 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	81R9431 JE-D
2	2	By: Nichols S.B. No. 1117
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the appeal of certain ad valorem tax determinations
8	8	through binding arbitration.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 41A.01, Tax Code, is amended to read as
11	11	follows:
12	12	Sec. 41A.01. RIGHT OF APPEAL BY PROPERTY OWNER. As an
13	13	alternative to filing an appeal under Section 42.01, a property
14	14	owner is entitled to appeal through binding arbitration under this
15	15	chapter an appraisal review board order determining a protest
16	16	concerning the appraised or market value of real property or
17	17	tangible personal property held or used for the production of
18	18	income if:
19	19	(1) the appraised or market value, as applicable, of
20	20	the property as determined by the order is $1 million or less; and
21	21	(2) the appeal does not involve any matter in dispute
22	22	other than the determination of the appraised or market value of the
23	23	property.
24	24	SECTION 2. Section 41A.06, Tax Code, is amended by amending
25	25	Subsection (b) and adding Subsection (c) to read as follows:
26	26	(b) To qualify to serve as an arbitrator in an arbitration
27	27	proceeding concerning the appraised or market value of real
28	28	property under this chapter, a person must:
29	29	(1) have completed at least 30 hours of training in
30	30	arbitration and alternative dispute resolution procedures from a
31	31	university, college, or legal or real estate trade association;
32	32	(2) be licensed as a real estate broker or salesperson
33	33	under Chapter 1101, Occupations Code, or be licensed or certified
34	34	as a real estate appraiser under Chapter 1103, Occupations Code;
35	35	and
36	36	(3) agree to conduct an arbitration for a fee that is
37	37	not more than 90 percent of the amount of the arbitration deposit
38	38	required by Section 41A.03.
39	39	(c) To qualify to serve as an arbitrator in an arbitration
40	40	proceeding concerning the appraised or market value of tangible
41	41	personal property held or used for the production of income under
42	42	this chapter, a person must:
43	43	(1) have completed at least 30 hours of training in
44	44	arbitration and alternative dispute resolution procedures from a
45	45	university, college, or legal association; and
46	46	(2) agree to conduct an arbitration for a fee that is
47	47	not more than 90 percent of the amount of the arbitration deposit
48	48	required by Section 41A.03.
49	49	SECTION 3. Section 41A.08(b), Tax Code, as added by Chapter
50	50	912 (H.B. 182), Acts of the 79th Legislature, Regular Session,
51	51	2005, is amended to read as follows:
52	52	(b) The parties to an arbitration proceeding under this
53	53	chapter may represent themselves or may be represented by:
54	54	(1) an employee of the appraisal district;
55	55	(2) an attorney who is licensed in this state;
56	56	(3) a person who is licensed as a real estate broker or
57	57	salesperson under Chapter 1101, Occupations Code, or is licensed or
58	58	certified as a real estate appraiser under Chapter 1103,
59	59	Occupations Code, if the arbitration proceeding concerns the
60	60	appraised or market value of real property; [or]
61	61	(4) a property tax consultant registered under Chapter
62	62	1152, Occupations Code; or
63	63	(5) a certified public accountant certified under
64	64	Chapter 901, Occupations Code, if the arbitration proceeding
65	65	concerns the appraised or market value of tangible personal
66	66	property held or used for the production of income.
67	67	SECTION 4. The change in law made by this Act applies to the
68	68	appeal of an order of an appraisal review board without regard to
69	69	whether the order was issued before the effective date of this Act.
70	70	SECTION 5. This Act takes effect September 1, 2009.