81R9431 JE-D
By: Nichols S.B. No. 1117
A BILL TO BE ENTITLED
AN ACT
relating to the appeal of certain ad valorem tax determinations
through binding arbitration.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 41A.01, Tax Code, is amended to read as
follows:
Sec. 41A.01. RIGHT OF APPEAL BY PROPERTY OWNER. As an
alternative to filing an appeal under Section 42.01, a property
owner is entitled to appeal through binding arbitration under this
chapter an appraisal review board order determining a protest
concerning the appraised or market value of real property or
tangible personal property held or used for the production of
income if:
(1) the appraised or market value, as applicable, of
the property as determined by the order is $1 million or less; and
(2) the appeal does not involve any matter in dispute
other than the determination of the appraised or market value of the
property.
SECTION 2. Section 41A.06, Tax Code, is amended by amending
Subsection (b) and adding Subsection (c) to read as follows:
(b) To qualify to serve as an arbitrator in an arbitration
proceeding concerning the appraised or market value of real
property under this chapter, a person must:
(1) have completed at least 30 hours of training in
arbitration and alternative dispute resolution procedures from a
university, college, or legal or real estate trade association;
(2) be licensed as a real estate broker or salesperson
under Chapter 1101, Occupations Code, or be licensed or certified
as a real estate appraiser under Chapter 1103, Occupations Code;
and
(3) agree to conduct an arbitration for a fee that is
not more than 90 percent of the amount of the arbitration deposit
required by Section 41A.03.
(c) To qualify to serve as an arbitrator in an arbitration
proceeding concerning the appraised or market value of tangible
personal property held or used for the production of income under
this chapter, a person must:
(1) have completed at least 30 hours of training in
arbitration and alternative dispute resolution procedures from a
university, college, or legal association; and
(2) agree to conduct an arbitration for a fee that is
not more than 90 percent of the amount of the arbitration deposit
required by Section 41A.03.
SECTION 3. Section 41A.08(b), Tax Code, as added by Chapter
912 (H.B. 182), Acts of the 79th Legislature, Regular Session,
2005, is amended to read as follows:
(b) The parties to an arbitration proceeding under this
chapter may represent themselves or may be represented by:
(1) an employee of the appraisal district;
(2) an attorney who is licensed in this state;
(3) a person who is licensed as a real estate broker or
salesperson under Chapter 1101, Occupations Code, or is licensed or
certified as a real estate appraiser under Chapter 1103,
Occupations Code, if the arbitration proceeding concerns the
appraised or market value of real property; [or]
(4) a property tax consultant registered under Chapter
1152, Occupations Code; or
(5) a certified public accountant certified under
Chapter 901, Occupations Code, if the arbitration proceeding
concerns the appraised or market value of tangible personal
property held or used for the production of income.
SECTION 4. The change in law made by this Act applies to the
appeal of an order of an appraisal review board without regard to
whether the order was issued before the effective date of this Act.
SECTION 5. This Act takes effect September 1, 2009.