| 1 | 1 | | By: Patrick S.B. No. 1255 |
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| 2 | 2 | | (Murphy) |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to binding arbitration of an appraisal review board order |
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| 8 | 8 | | determining a protest of an unequal appraisal of the owner's |
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| 9 | 9 | | property. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 41A.01, Tax Code, is amended to read as |
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| 12 | 12 | | follows: |
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| 13 | 13 | | Sec. 41A.01. RIGHT OF APPEAL BY PROPERTY OWNER. As an |
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| 14 | 14 | | alternative to filing an appeal under Section 42.01, a property |
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| 15 | 15 | | owner is entitled to appeal through binding arbitration under this |
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| 16 | 16 | | chapter an appraisal review board order determining a protest filed |
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| 17 | 17 | | under Section 41.41(a)(1) or (2) concerning the appraised or market |
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| 18 | 18 | | value of property if: |
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| 19 | 19 | | (1) the property qualifies as the owner's residence |
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| 20 | 20 | | homestead under Section 11.13; or |
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| 21 | 21 | | (2) the appraised or market value, as applicable, of |
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| 22 | 22 | | the property as determined by the order is $1 million or less. |
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| 23 | 23 | | SECTION 2. The heading to Section 41A.06, Tax Code, is |
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| 24 | 24 | | amended to read as follows: |
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| 25 | 25 | | Sec. 41A.06. REGISTRY AND [INITIAL] QUALIFICATION OF |
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| 26 | 26 | | ARBITRATORS. |
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| 27 | 27 | | SECTION 3. Section 41A.06, Tax Code, is amended by adding |
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| 28 | 28 | | Subsection (c) to read as follows: |
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| 29 | 29 | | (c) An arbitrator must complete a training program on |
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| 30 | 30 | | property tax law before conducting a hearing on an arbitration |
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| 31 | 31 | | relating to the appeal of an appraisal review board order |
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| 32 | 32 | | determining a protest filed under Section 41.41(a)(2). The |
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| 33 | 33 | | training program must: |
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| 34 | 34 | | (1) emphasize the requirements regarding the equal and |
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| 35 | 35 | | uniform appraisal of property; |
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| 36 | 36 | | (2) be at least four hours in length; and |
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| 37 | 37 | | (3) be approved by the comptroller. |
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| 38 | 38 | | SECTION 4. This Act takes effect immediately if it receives |
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| 39 | 39 | | a vote of two-thirds of all the members elected to each house, as |
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| 40 | 40 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 41 | 41 | | Act does not receive the vote necessary for immediate effect, this |
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| 42 | 42 | | Act takes effect September 1, 2013. |
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