Texas 2015 - 84th Regular

Texas House Bill HB3867 Compare Versions

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11 84R23258 CJC-F
22 By: Elkins, Bonnen of Galveston H.B. No. 3867
33 Substitute the following for H.B. No. 3867:
44 By: Bohac C.S.H.B. No. 3867
55
66
77 A BILL TO BE ENTITLED
88 AN ACT
99 relating to the appeal through binding arbitration of certain
1010 appraisal review board orders; changing the amounts of certain
1111 fees.
1212 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1313 SECTION 1. Section 41A.01, Tax Code, is amended to read as
1414 follows:
1515 Sec. 41A.01. RIGHT OF APPEAL BY PROPERTY OWNER. As an
1616 alternative to filing an appeal under Section 42.01, a property
1717 owner is entitled to appeal through binding arbitration under this
1818 chapter an appraisal review board order determining a protest filed
1919 under Section 41.41(a)(1) or (2) concerning the appraised or market
2020 value of property if:
2121 (1) the property qualifies as the owner's residence
2222 homestead under Section 11.13; or
2323 (2) the appraised or market value, as applicable, of
2424 the property as determined by the order is $3 [$1] million or less.
2525 SECTION 2. Section 41A.03(a), Tax Code, is amended to read
2626 as follows:
2727 (a) To appeal an appraisal review board order under this
2828 chapter, a property owner must file with the appraisal district not
2929 later than the 45th day after the date the property owner receives
3030 notice of the order:
3131 (1) a completed request for binding arbitration under
3232 this chapter in the form prescribed by Section 41A.04; and
3333 (2) an arbitration deposit made payable to the
3434 comptroller in the amount of:
3535 (A) $450, if the property qualifies as the
3636 owner's residence homestead under Section 11.13 and the appraised
3737 or market value, as applicable, of the property is $500,000 or less,
3838 as determined by the order;
3939 (B) $500, if the property qualifies as the
4040 owner's residence homestead under Section 11.13 and the appraised
4141 or market value, as applicable, of the property is more than
4242 $500,000, as determined by the order;
4343 (C) $500, if the property does not qualify as the
4444 owner's residence homestead under Section 11.13 and the appraised
4545 or market value, as applicable, of the property is $1 million or
4646 less, as determined by the order;
4747 (D) $800, if the property does not qualify as the
4848 owner's residence homestead under Section 11.13 and the appraised
4949 or market value, as applicable, of the property is more than $1
5050 million but not more than $2 million, as determined by the order; or
5151 (E) $1,050, if the property does not qualify as
5252 the owner's residence homestead under Section 11.13 and the
5353 appraised or market value, as applicable, of the property is more
5454 than $2 million but not more than $3 million, as determined by the
5555 order [$500].
5656 SECTION 3. Section 41A.05(b), Tax Code, is amended to read
5757 as follows:
5858 (b) The comptroller may retain $50 [an amount equal to 10
5959 percent] of the deposit to cover the comptroller's administrative
6060 costs.
6161 SECTION 4. Section 41A.06(b), Tax Code, is amended to read
6262 as follows:
6363 (b) To initially qualify to serve as an arbitrator under
6464 this chapter, a person must:
6565 (1) meet the following requirements, as applicable:
6666 (A) be licensed as an attorney in this state; or
6767 (B) have:
6868 (i) completed at least 30 hours of training
6969 in arbitration and alternative dispute resolution procedures from a
7070 university, college, or legal or real estate trade association; and
7171 (ii) been licensed or certified
7272 continuously during the five years preceding the date the person
7373 agrees to serve as an arbitrator as:
7474 (a) a real estate broker or
7575 salesperson under Chapter 1101, Occupations Code;
7676 (b) a real estate appraiser under
7777 Chapter 1103, Occupations Code; or
7878 (c) a certified public accountant
7979 under Chapter 901, Occupations Code; and
8080 (2) agree to conduct an arbitration for a fee that is
8181 not more than:
8282 (A) $400, if the property qualifies as the
8383 owner's residence homestead under Section 11.13 and the appraised
8484 or market value, as applicable, of the property is $500,000 or less,
8585 as determined by the order;
8686 (B) $450, if the property qualifies as the
8787 owner's residence homestead under Section 11.13 and the appraised
8888 or market value, as applicable, of the property is more than
8989 $500,000, as determined by the order;
9090 (C) $450, if the property does not qualify as the
9191 owner's residence homestead under Section 11.13 and the appraised
9292 or market value, as applicable, of the property is $1 million or
9393 less, as determined by the order;
9494 (D) $750, if the property does not qualify as the
9595 owner's residence homestead under Section 11.13 and the appraised
9696 or market value, as applicable, of the property is more than $1
9797 million but not more than $2 million, as determined by the order; or
9898 (E) $1,000, if the property does not qualify as
9999 the owner's residence homestead under Section 11.13 and the
100100 appraised or market value, as applicable, of the property is more
101101 than $2 million but not more than $3 million, as determined by the
102102 order [90 percent of the amount of the arbitration deposit required
103103 by Section 41A.03].
104104 SECTION 5. The change in law made by this Act applies only
105105 to a request for binding arbitration under Chapter 41A, Tax Code,
106106 that is filed on or after the effective date of this Act. A request
107107 for binding arbitration under Chapter 41A, Tax Code, that is filed
108108 before the effective date of this Act is governed by the law in
109109 effect on the date the request is filed, and the former law is
110110 continued in effect for that purpose.
111111 SECTION 6. This Act takes effect September 1, 2015.