Texas 2017 - 85th 1st C.S.

Texas Senate Bill SB21 Compare Versions

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

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1	1	85S10018 TJB-F
2	2	By: Nelson S.B. No. 21
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the system for protesting or appealing certain ad
8	8	valorem tax determinations; authorizing a fee.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 1.085(a), Tax Code, is amended to read as
11	11	follows:
12	12	(a) Notwithstanding any other provision in this title and
13	13	except as provided by this section, any notice, rendition,
14	14	application form, or completed application, or information
15	15	requested under Section 41.461(a)(2), that is required or permitted
16	16	by this title to be delivered between a chief appraiser, an
17	17	appraisal district, an appraisal review board, or any combination
18	18	of those persons and a property owner or [between a chief appraiser,
19	19	an appraisal district, an appraisal review board, or any
20	20	combination of those persons and] a person designated by a property
21	21	owner under Section 1.111(f) may be delivered in an electronic
22	22	format if the chief appraiser and the property owner or person
23	23	designated by the owner agree under this section.
24	24	SECTION 2. Chapter 5, Tax Code, is amended by adding Section
25	25	5.01 to read as follows:
26	26	Sec. 5.01. PROPERTY TAX ADMINISTRATION ADVISORY BOARD.
27	27	(a) The comptroller shall appoint the property tax administration
28	28	advisory board to advise the comptroller with respect to the
29	29	division or divisions within the office of the comptroller with
30	30	primary responsibility for state administration of property
31	31	taxation and state oversight of appraisal districts and local tax
32	32	offices. The advisory board may make recommendations to the
33	33	comptroller regarding improving the effectiveness and efficiency
34	34	of the property tax system, best practices, and complaint
35	35	resolution procedures. The comptroller shall post the
36	36	recommendations of the advisory board on the comptroller's Internet
37	37	website.
38	38	(b) The advisory board is composed of at least six members
39	39	appointed by the comptroller. The members of the board should
40	40	include:
41	41	(1) representatives of property tax payers, appraisal
42	42	districts, and school districts; and
43	43	(2) a person who has knowledge or experience in
44	44	conducting ratio studies.
45	45	(c) The members of the advisory board serve at the pleasure
46	46	of the comptroller.
47	47	(d) Any advice to the comptroller relating to a matter
48	48	described by Subsection (a) that is provided by a member of the
49	49	advisory board must be provided at a meeting called by the
50	50	comptroller.
51	51	(e) Chapter 2110, Government Code, does not apply to the
52	52	advisory board.
53	53	SECTION 3. Sections 5.041(b), (c), and (e-1), Tax Code, are
54	54	amended to read as follows:
55	55	(b) A member of the appraisal review board established for
56	56	an appraisal district must complete the course established under
57	57	Subsection (a). The course must provide at least eight hours of
58	58	classroom training and education. A member of the appraisal review
59	59	board may not participate in a hearing conducted by the board unless
60	60	the person has completed the course established under Subsection
61	61	(a) and received a certificate of course completion.
62	62	(c) The comptroller may contract with service providers to
63	63	assist with the duties imposed under Subsection (a), but the course
64	64	required may not be provided by an appraisal district, the chief
65	65	appraiser or another employee of an appraisal district, a member of
66	66	the board of directors of an appraisal district, a member of an
67	67	appraisal review board, or a taxing unit. The comptroller may
68	68	assess a fee to recover a portion of the costs incurred for the
69	69	training course, but the fee may not exceed $50 per person trained.
70	70	If the training is provided to an individual other than a member of
71	71	an appraisal review board, the comptroller may assess a fee not to
72	72	exceed $50 per person trained.
73	73	(e-1) In addition to the course established under
74	74	Subsection (a), the comptroller shall approve curricula and provide
75	75	materials for use in a continuing education course for members of an
76	76	appraisal review board. The course must provide at least four hours
77	77	of classroom training and education. The curricula and materials
78	78	must include information regarding:
79	79	(1) the cost, income, and market data comparison
80	80	methods of appraising property;
81	81	(2) the appraisal of business personal property;
82	82	(3) the determination of capitalization rates for
83	83	property appraisal purposes;
84	84	(4) the duties of an appraisal review board;
85	85	(5) the requirements regarding the independence of an
86	86	appraisal review board from the board of directors and the chief
87	87	appraiser and other employees of the appraisal district;
88	88	(6) the prohibitions against ex parte communications
89	89	applicable to appraisal review board members;
90	90	(7) the Uniform Standards of Professional Appraisal
91	91	Practice;
92	92	(8) the duty of the appraisal district to substantiate
93	93	the district's determination of the value of property;
94	94	(9) the requirements regarding the equal and uniform
95	95	appraisal of property;
96	96	(10) the right of a property owner to protest the
97	97	appraisal of the property as provided by Chapter 41; and
98	98	(11) a detailed explanation of each of the actions
99	99	described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413,
100	100	41.42, and 41.43 so that members are fully aware of each of the
101	101	grounds on which a property appraisal can be appealed.
102	102	SECTION 4. Chapter 5, Tax Code, is amended by adding Section
103	103	5.043 to read as follows:
104	104	Sec. 5.043. TRAINING OF ARBITRATORS. (a) This section
105	105	applies only to persons who have agreed to serve as arbitrators
106	106	under Chapter 41A.
107	107	(b) The comptroller shall:
108	108	(1) approve curricula and provide an arbitration
109	109	manual and other materials for use in training and educating
110	110	arbitrators;
111	111	(2) make all materials for use in training and
112	112	educating arbitrators freely available online; and
113	113	(3) establish and supervise a training program on
114	114	property tax law for the training and education of arbitrators.
115	115	(c) The training program must:
116	116	(1) emphasize the requirements regarding the equal and
117	117	uniform appraisal of property; and
118	118	(2) be at least four hours in length.
119	119	(d) The training program may be provided online. The
120	120	comptroller by rule may prescribe the manner by which the
121	121	comptroller may verify that a person taking the training program
122	122	online has taken and completed the program.
123	123	(e) The comptroller may contract with service providers to
124	124	assist with the duties imposed under Subsection (b), but the
125	125	training program may not be provided by an appraisal district, the
126	126	chief appraiser or another employee of an appraisal district, a
127	127	member of the board of directors of an appraisal district, a member
128	128	of an appraisal review board, or a taxing unit. The comptroller may
129	129	assess a fee to recover a portion of the costs incurred for the
130	130	training program, but the fee may not exceed $50 for each person
131	131	trained.
132	132	(f) The comptroller shall prepare an arbitration manual for
133	133	use in the training program. The manual shall be updated regularly
134	134	and may be revised on request, in writing, to the comptroller. The
135	135	revised language must be approved by the unanimous agreement of a
136	136	committee selected by the comptroller and representing, equally,
137	137	taxpayers and chief appraisers. The person requesting the revision
138	138	must pay the costs of mediation if the comptroller determines that
139	139	mediation is required.
140	140	SECTION 5. Section 5.102(a), Tax Code, is amended to read as
141	141	follows:
142	142	(a) At least once every two years, the comptroller shall
143	143	review the governance of each appraisal district, taxpayer
144	144	assistance provided, and the operating and appraisal standards,
145	145	procedures, and methodology used by each appraisal district, to
146	146	determine compliance with generally accepted standards,
147	147	procedures, and methodology. After consultation with the property
148	148	tax administration advisory board [committee created under Section
149	149	403.302, Government Code], the comptroller by rule may establish
150	150	procedures and standards for conducting and scoring the review.
151	151	SECTION 6. Chapter 5, Tax Code, is amended by adding Section
152	152	5.104 to read as follows:
153	153	Sec. 5.104. APPRAISAL REVIEW BOARD SURVEY; REPORT. (a) The
154	154	comptroller shall prepare:
155	155	(1) an appraisal review board survey form that allows
156	156	an individual described by Subsection (b) to submit comments and
157	157	suggestions to the comptroller regarding an appraisal review board;
158	158	and
159	159	(2) instructions for completing and submitting the
160	160	form.
161	161	(b) The following individuals may complete and submit a
162	162	survey form under this section:
163	163	(1) a property owner who files a motion under Section
164	164	25.25 to correct the appraisal roll or a protest under Chapter 41;
165	165	(2) the designated agent of the property owner; or
166	166	(3) a designated representative of the appraisal
167	167	district in which the motion or protest is filed who attends the
168	168	hearing on the motion or protest.
169	169	(c) The survey form must allow an individual to submit
170	170	comments and suggestions regarding:
171	171	(1) the matters listed in Section 5.103(b); and
172	172	(2) any other matter related to the fairness and
173	173	efficiency of the appraisal review board.
174	174	(d) An appraisal district must provide the survey form and
175	175	the instructions for completing and submitting the form to each
176	176	property owner or designated agent of the owner:
177	177	(1) at or before each hearing conducted under Section
178	178	25.25 or Chapter 41 by the appraisal review board established for
179	179	the appraisal district or by a panel of the board; and
180	180	(2) with each order under Section 25.25 or 41.47
181	181	determining a motion or protest, as applicable, delivered by the
182	182	board or by a panel of the board.
183	183	(e) An individual who elects to submit the survey form must
184	184	submit the form to the comptroller as provided by this section. An
185	185	appraisal district may not accept a survey form submitted under
186	186	this section. An individual may submit only one survey form for
187	187	each motion or protest.
188	188	(f) The comptroller shall allow an individual to submit a
189	189	survey form to the comptroller in the following manner:
190	190	(1) in person;
191	191	(2) by mail;
192	192	(3) by electronic mail; or
193	193	(4) through a web page on the comptroller's Internet
194	194	website that allows the individual to complete and submit the form.
195	195	(g) An appraisal district may not require a property owner
196	196	or the designated agent of the owner to complete a survey form at
197	197	the appraisal office in order to be permitted to submit the form to
198	198	the comptroller.
199	199	(h) A property owner or the designated agent of the owner
200	200	who elects to submit a survey form provided to the owner or agent
201	201	under Subsection (d)(1) or (2) must submit the form not later than
202	202	the earlier of the 45th day after the date:
203	203	(1) the form is sent to the owner or agent under
204	204	Subsection (d)(2); or
205	205	(2) the matter that is the subject of the protest is
206	206	finally resolved if the protest is settled or otherwise resolved in
207	207	a manner that does not require the issuance of an order described by
208	208	Subsection (d)(2).
209	209	(i) A designated representative of an appraisal district
210	210	who elects to submit a survey form following a hearing conducted
211	211	under Section 25.25 or Chapter 41 must submit the form not later
212	212	than the 45th day after the date the form is sent to the property
213	213	owner or designated agent of the owner under Subsection (d)(2)
214	214	following that hearing.
215	215	(j) The comptroller shall issue an annual report that
216	216	summarizes the information included in the survey forms submitted
217	217	during the preceding year. The report may not disclose the identity
218	218	of an individual who submitted a survey form.
219	219	(k) The comptroller may adopt rules necessary to implement
220	220	this section.
221	221	SECTION 7. Sections 6.412(a) and (d), Tax Code, are amended
222	222	to read as follows:
223	223	(a) An individual is ineligible to serve on an appraisal
224	224	review board if the individual:
225	225	(1) is related within the second degree by
226	226	consanguinity or affinity, as determined under Chapter 573,
227	227	Government Code, to an individual who is engaged in the business of
228	228	appraising property for compensation for use in proceedings under
229	229	this title or of representing property owners for compensation in
230	230	proceedings under this title in the appraisal district for which
231	231	the appraisal review board is established;
232	232	(2) owns property on which delinquent taxes have been
233	233	owed to a taxing unit for more than 60 days after the date the
234	234	individual knew or should have known of the delinquency unless:
235	235	(A) the delinquent taxes and any penalties and
236	236	interest are being paid under an installment payment agreement
237	237	under Section 33.02; or
238	238	(B) a suit to collect the delinquent taxes is
239	239	deferred or abated under Section 33.06 or 33.065; or
240	240	(3) is related within the third degree by
241	241	consanguinity or within the second degree by affinity, as
242	242	determined under Chapter 573, Government Code, to a member of:
243	243	(A) the appraisal district's board of directors;
244	244	or
245	245	(B) the appraisal review board.
246	246	(d) A person is ineligible to serve on the appraisal review
247	247	board of an appraisal district established for a county described
248	248	by Section 6.41(d-1) [having a population of more than 100,000] if
249	249	the person:
250	250	(1) is a former member of the board of directors,
251	251	former officer, or former employee of the appraisal district;
252	252	(2) served as a member of the governing body or officer
253	253	of a taxing unit for which the appraisal district appraises
254	254	property, until the fourth anniversary of the date the person
255	255	ceased to be a member or officer; [or]
256	256	(3) appeared before the appraisal review board for
257	257	compensation during the two-year period preceding the date the
258	258	person is appointed; or
259	259	(4) served for all or part of three previous terms as a
260	260	board member or auxiliary board member on the appraisal review
261	261	board.
262	262	SECTION 8. Section 6.42, Tax Code, is amended by amending
263	263	Subsection (a) and adding Subsection (d) to read as follows:
264	264	(a) A majority of the appraisal review board constitutes a
265	265	quorum. The local administrative district judge under Subchapter
266	266	D, Chapter 74, Government Code, in the county in which [board of
267	267	directors of] the appraisal district is established [by resolution]
268	268	shall select a chairman and a secretary from among the members of
269	269	the appraisal review board. The judge [board of directors of the
270	270	appraisal district] is encouraged to select as chairman [of the
271	271	appraisal review board] a member of the appraisal review board, if
272	272	any, who has a background in law and property appraisal.
273	273	(d) The concurrence of a majority of the members of the
274	274	appraisal review board or a panel of the board present at a meeting
275	275	of the board or panel is sufficient for a recommendation,
276	276	determination, decision, or other action by the board or panel, and
277	277	the concurrence of more than a majority of the members of the board
278	278	or panel may not be required.
279	279	SECTION 9. Section 25.25(c), Tax Code, is amended to read as
280	280	follows:
281	281	(c) The appraisal review board, on motion of the chief
282	282	appraiser or of a property owner, may direct by written order
283	283	changes in the appraisal roll for any of the five preceding years to
284	284	correct:
285	285	(1) clerical errors that affect a property owner's
286	286	liability for a tax imposed in that tax year;
287	287	(2) multiple appraisals of a property in that tax
288	288	year;
289	289	(3) the inclusion of property that does not exist in
290	290	the form or at the location described in the appraisal roll; [or]
291	291	(4) an error in which property is shown as owned by a
292	292	person who did not own the property on January 1 of that tax year; or
293	293	(5) an error in the square footage of a property
294	294	described in the appraisal roll.
295	295	SECTION 10. Section 41.46(a), Tax Code, is amended to read
296	296	as follows:
297	297	(a) The appraisal review board before which a protest
298	298	hearing is scheduled shall deliver written notice to the property
299	299	owner initiating a protest of the date, time, [and] place, and
300	300	subject matter of [fixed for] the hearing on the protest and of the
301	301	property owner's entitlement to a postponement of the hearing as
302	302	provided by Section 41.45 unless the property owner waives in
303	303	writing notice of the hearing. The board shall deliver the notice
304	304	not later than the 15th day before the date of the hearing.
305	305	SECTION 11. Section 41.461, Tax Code, is amended to read as
306	306	follows:
307	307	Sec. 41.461. NOTICE OF CERTAIN MATTERS BEFORE HEARING;
308	308	DELIVERY OF REQUESTED INFORMATION. (a) At least 14 days before the
309	309	first scheduled [a] hearing on a protest, the chief appraiser
310	310	shall:
311	311	(1) deliver a copy of the pamphlet prepared by the
312	312	comptroller under Section 5.06 [5.06(a)] to the property owner
313	313	initiating the protest if the owner is representing himself, or to
314	314	an agent representing the owner if requested by the agent;
315	315	(2) inform the property owner that the owner or the
316	316	agent of the owner is entitled on request to [may inspect and may
317	317	obtain] a copy of the data, schedules, formulas, and all other
318	318	information the chief appraiser will [plans to] introduce at the
319	319	hearing to establish any matter at issue; and
320	320	(3) deliver a copy of the hearing procedures
321	321	established by the appraisal review board under Section 41.66 to
322	322	the property owner.
323	323	(b) The chief appraiser may not charge a property owner or
324	324	the designated agent of the owner for copies provided to the [an]
325	325	owner or designated agent under this section, regardless of the
326	326	manner in which the copies are prepared or delivered [may not exceed
327	327	the charge for copies of public information as provided under
328	328	Subchapter F, Chapter 552, Government Code, except:
329	329	[(1) the total charge for copies provided in
330	330	connection with a protest of the appraisal of residential property
331	331	may not exceed $15 for each residence; and
332	332	[(2) the total charge for copies provided in
333	333	connection with a protest of the appraisal of a single unit of
334	334	property subject to appraisal, other than residential property, may
335	335	not exceed $25].
336	336	(c) A chief appraiser must deliver information requested by
337	337	a property owner or the agent of the owner under Subsection (a)(2):
338	338	(1) by regular first-class mail;
339	339	(2) in an electronic format as provided by an
340	340	agreement under Section 1.085; or
341	341	(3) subject to Subsection (d), by referring the
342	342	property owner or the agent of the owner to the exact Internet
343	343	location or uniform resource locator (URL) address on an Internet
344	344	website maintained by the appraisal district on which the requested
345	345	information is identifiable and readily available.
346	346	(d) If a chief appraiser provides a property owner or the
347	347	agent of the owner the Internet location or address of information
348	348	under Subsection (c)(3), the notice must contain a statement in a
349	349	conspicuous font that clearly indicates that the property owner or
350	350	the agent of the owner may on request receive the information by
351	351	regular first-class mail. On request by a property owner or the
352	352	agent of the owner, the chief appraiser must provide the
353	353	information by regular first-class mail.
354	354	SECTION 12. Section 41.47, Tax Code, is amended by adding
355	355	Subsections (c-2) and (f) and amending Subsections (d) and (e) to
356	356	read as follows:
357	357	(c-2) The board may not determine the appraised value of the
358	358	property that is the subject of a protest to be an amount greater
359	359	than the appraised value of the property as shown in the appraisal
360	360	records submitted to the board by the chief appraiser under Section
361	361	25.22 or 25.23.
362	362	(d) The board shall deliver by certified mail:
363	363	(1) a notice of issuance of the order and a copy of the
364	364	order to the property owner and the chief appraiser; and
365	365	(2) a copy of the appraisal review board survey form
366	366	prepared under Section 5.104 and instructions for completing and
367	367	submitting the form to the property owner.
368	368	(e) The notice of the issuance of the order must contain a
369	369	prominently printed statement in upper-case bold lettering
370	370	informing the property owner in clear and concise language of the
371	371	property owner's right to appeal the order of the board [board's
372	372	decision] to district court. The statement must describe the
373	373	deadline prescribed by Section 42.06(a) [of this code] for filing a
374	374	written notice of appeal[,] and the deadline prescribed by Section
375	375	42.21(a) [of this code] for filing the petition for review with the
376	376	district court.
377	377	(f) The appraisal review board shall take the actions
378	378	required by Subsections (a) and (d) not later than the 15th day
379	379	after the date the hearing on the protest is concluded.
380	380	SECTION 13. Section 41.66, Tax Code, is amended by amending
381	381	Subsections (h), (i), and (j) and adding Subsections (j-1) and (p)
382	382	to read as follows:
383	383	(h) The appraisal review board shall postpone a hearing on a
384	384	protest if the property owner or the designated agent of the owner
385	385	requests additional time to prepare for the hearing and establishes
386	386	to the board that the chief appraiser failed to comply with Section
387	387	41.461. The board is not required to postpone a hearing more than
388	388	one time under this subsection.
389	389	(i) A hearing on a protest filed by a property owner or the
390	390	designated agent of the owner [who is not represented by an agent
391	391	designated under Section 1.111] shall be set for a time and date
392	392	certain. If the hearing is not commenced within two hours of the
393	393	time set for the hearing, the appraisal review board shall postpone
394	394	the hearing on the request of the property owner or the designated
395	395	agent of the owner.
396	396	(j) On the request of a property owner or the [a] designated
397	397	agent of the owner, an appraisal review board shall schedule
398	398	hearings on protests concerning up to 20 designated properties to
399	399	be held consecutively on the same day. The designated properties
400	400	must be identified in the same notice of protest, and the notice
401	401	must contain in boldfaced type the statement "request for same-day
402	402	protest hearings." A property owner or the designated agent of the
403	403	owner may [not] file more than one request under this subsection
404	404	with the appraisal review board in the same tax year. The appraisal
405	405	review board may schedule hearings on protests concerning more than
406	406	20 properties filed by the same property owner or the designated
407	407	agent of the owner and may use different panels to conduct the
408	408	hearings based on the board's customary scheduling. The appraisal
409	409	review board may follow the practices customarily used by the board
410	410	in the scheduling of hearings under this subsection.
411	411	(j-1) An appraisal review board may schedule the hearings on
412	412	all protests filed by a property owner or the designated agent of
413	413	the owner to be held consecutively. The notice of the hearings must
414	414	state the date and time that the first hearing will begin, state the
415	415	date the last hearing will end, and list the order in which the
416	416	hearings will be held. The order of the hearings listed in the
417	417	notice may not be changed without the agreement of the property
418	418	owner or the designated agent of the owner, the chief appraiser, and
419	419	the appraisal review board. The board may not reschedule a hearing
420	420	for which notice is given under this subsection to a date earlier
421	421	than the seventh day after the date the last hearing was scheduled
422	422	to end unless agreed to by the property owner or the designated
423	423	agent of the owner, the chief appraiser, and the appraisal review
424	424	board. Unless agreed to by the parties, the board must provide
425	425	written notice of the date and time of the rescheduled hearing to
426	426	the property owner or the designated agent of the owner not later
427	427	than the seventh day before the date of the hearing.
428	428	(p) At the end of a hearing on a protest, the appraisal
429	429	review board shall provide the property owner or the designated
430	430	agent of the owner one or more documents indicating that the members
431	431	of the board hearing the protest signed the affidavit required by
432	432	Subsection (g).
433	433	SECTION 14. Section 41.67(d), Tax Code, is amended to read
434	434	as follows:
435	435	(d) Information that was previously requested under Section
436	436	41.461 by the protesting party that was not delivered [made
437	437	available] to the protesting party at least 14 days before the first
438	438	scheduled [or postponed] hearing may not be used or offered in any
439	439	form as evidence in the hearing, including as a document or through
440	440	argument or testimony.
441	441	SECTION 15. Section 41.71, Tax Code, is amended to read as
442	442	follows:
443	443	Sec. 41.71. EVENING AND WEEKEND HEARINGS. (a) An
444	444	appraisal review board by rule shall provide for hearings on
445	445	protests [in the evening or] on a Saturday or after 5 p.m. on a
446	446	weekday [Sunday].
447	447	(b) The board may not schedule:
448	448	(1) the first hearing on a protest held on a weekday
449	449	evening to begin after 7 p.m.; or
450	450	(2) a hearing on a protest on a Sunday.
451	451	SECTION 16. Section 41A.06(b), Tax Code, as effective
452	452	September 1, 2017, is amended to read as follows:
453	453	(b) To initially qualify to serve as an arbitrator under
454	454	this chapter, a person must:
455	455	(1) meet the following requirements, as applicable:
456	456	(A) be licensed as an attorney in this state; or
457	457	(B) have:
458	458	(i) completed at least 30 hours of training
459	459	in arbitration and alternative dispute resolution procedures from a
460	460	university, college, or legal or real estate trade association; and
461	461	(ii) been licensed or certified
462	462	continuously during the five years preceding the date the person
463	463	agrees to serve as an arbitrator as:
464	464	(a) a real estate broker or sales
465	465	agent under Chapter 1101, Occupations Code;
466	466	(b) a real estate appraiser under
467	467	Chapter 1103, Occupations Code; or
468	468	(c) a certified public accountant
469	469	under Chapter 901, Occupations Code; [and]
470	470	(2) complete the course for training and education of
471	471	appraisal review board members established under Section 5.041 and
472	472	be issued a certificate indicating course completion;
473	473	(3) complete the training program on property tax law
474	474	for the training and education of arbitrators established under
475	475	Section 5.043; and
476	476	(4) agree to conduct an arbitration for a fee that is
477	477	not more than:
478	478	(A) $400, if the property qualifies as the
479	479	owner's residence homestead under Section 11.13 and the appraised
480	480	or market value, as applicable, of the property is $500,000 or less,
481	481	as determined by the order;
482	482	(B) $450, if the property qualifies as the
483	483	owner's residence homestead under Section 11.13 and the appraised
484	484	or market value, as applicable, of the property is more than
485	485	$500,000, as determined by the order;
486	486	(C) $450, if the property does not qualify as the
487	487	owner's residence homestead under Section 11.13 and the appraised
488	488	or market value, as applicable, of the property is $1 million or
489	489	less, as determined by the order;
490	490	(D) $750, if the property does not qualify as the
491	491	owner's residence homestead under Section 11.13 and the appraised
492	492	or market value, as applicable, of the property is more than $1
493	493	million but not more than $2 million, as determined by the order;
494	494	(E) $1,000, if the property does not qualify as
495	495	the owner's residence homestead under Section 11.13 and the
496	496	appraised or market value, as applicable, of the property is more
497	497	than $2 million but not more than $3 million, as determined by the
498	498	order; or
499	499	(F) $1,500, if the property does not qualify as
500	500	the owner's residence homestead under Section 11.13 and the
501	501	appraised or market value, as applicable, of the property is more
502	502	than $3 million but not more than $5 million, as determined by the
503	503	order.
504	504	SECTION 17. Section 41A.061(b), Tax Code, is amended to
505	505	read as follows:
506	506	(b) To renew the person's agreement to serve as an
507	507	arbitrator, the person must:
508	508	(1) file a renewal application with the comptroller at
509	509	the time and in the manner prescribed by the comptroller;
510	510	(2) continue to meet the requirements provided by
511	511	Sections 41A.06(b)(1) and (4) [Section 41A.06(b)]; and
512	512	(3) during the preceding two years have completed at
513	513	least eight hours of continuing education in arbitration and
514	514	alternative dispute resolution procedures offered by a university,
515	515	college, real estate trade association, or legal association.
516	516	SECTION 18. Section 41A.09(b), Tax Code, is amended to read
517	517	as follows:
518	518	(b) An award under this section:
519	519	(1) must include a determination of the appraised or
520	520	market value, as applicable, of the property that is the subject of
521	521	the appeal;
522	522	(2) may include any remedy or relief a court may order
523	523	under Chapter 42 in an appeal relating to the appraised or market
524	524	value of property;
525	525	(3) shall specify the arbitrator's fee, which may not
526	526	exceed the amount provided by Section 41A.06(b)(4) [41A.06(b)(2)];
527	527	(4) is final and may not be appealed except as
528	528	permitted under Section 171.088, Civil Practice and Remedies Code,
529	529	for an award subject to that section; and
530	530	(5) may be enforced in the manner provided by
531	531	Subchapter D, Chapter 171, Civil Practice and Remedies Code.
532	532	SECTION 19. Section 403.302(o), Government Code, is amended
533	533	to read as follows:
534	534	(o) The comptroller shall adopt rules governing the conduct
535	535	of the study after consultation with the comptroller's property tax
536	536	administration advisory board [Comptroller's Property Value Study
537	537	Advisory Committee].
538	538	SECTION 20. The following provisions are repealed:
539	539	(1) Sections 403.302(m-1) and (n), Government Code;
540	540	(2) Sections 5.103(e) and (f), Tax Code;
541	541	(3) Section 6.412(e), Tax Code; and
542	542	(4) Section 41A.06(c), Tax Code.
543	543	SECTION 21. Section 5.041, Tax Code, as amended by this Act,
544	544	applies only to an appraisal review board member appointed to serve
545	545	a term of office that begins on or after the effective date of this
546	546	Act.
547	547	SECTION 22. The comptroller shall implement Section 5.043,
548	548	Tax Code, as added by this Act, as soon as practicable after the
549	549	effective date of this Act.
550	550	SECTION 23. The comptroller shall prepare and make
551	551	available the survey form and instructions for completing and
552	552	submitting the form required by Section 5.104, Tax Code, as added by
553	553	this Act, as soon as practicable after the effective date of this
554	554	Act. An appraisal district is not required to provide the survey
555	555	form or instructions under a requirement of that section until the
556	556	form and instructions are prepared and made available by the
557	557	comptroller.
558	558	SECTION 24. Section 6.412, Tax Code, as amended by this Act,
559	559	does not affect the eligibility of a person serving on an appraisal
560	560	review board immediately before the effective date of this Act to
561	561	continue to serve on the board for the term to which the member was
562	562	appointed.
563	563	SECTION 25. Section 6.42(d), Tax Code, as added by this Act,
564	564	applies only to a recommendation, determination, decision, or other
565	565	action by an appraisal review board or a panel of such a board on or
566	566	after the effective date of this Act. A recommendation,
567	567	determination, decision, or other action by an appraisal review
568	568	board or a panel of such a board before the effective date of this
569	569	Act is governed by the law as it existed immediately before that
570	570	date, and that law is continued in effect for that purpose.
571	571	SECTION 26. Section 25.25(c), Tax Code, as amended by this
572	572	Act, applies only to a motion to correct an appraisal roll filed on
573	573	or after the effective date of this Act. A motion to correct an
574	574	appraisal roll filed before the effective date of this Act is
575	575	governed by the law in effect on the date the motion was filed, and
576	576	the former law is continued in effect for that purpose.
577	577	SECTION 27. The changes in law made by this Act to Chapter
578	578	41, Tax Code, apply only to a protest for which the notice of
579	579	protest was filed by a property owner or the designated agent of the
580	580	owner with the appraisal review board established for an appraisal
581	581	district on or after the effective date of this Act.
582	582	SECTION 28. Section 41A.09(b), Tax Code, as amended by this
583	583	Act, applies only to a request for binding arbitration under
584	584	Chapter 41A, Tax Code, that is filed on or after the effective date
585	585	of this Act. A request for binding arbitration under Chapter 41A,
586	586	Tax Code, that is filed before the effective date of this Act is
587	587	governed by the law in effect on the date the request is filed, and
588	588	the former law is continued in effect for that purpose.
589	589	SECTION 29. The changes in law made by this Act in the
590	590	qualifications of persons serving as arbitrators in binding
591	591	arbitrations of appeals of appraisal review board orders do not
592	592	affect the entitlement of a person serving as an arbitrator
593	593	immediately before the effective date of this Act to continue to
594	594	serve as an arbitrator and to conduct hearings on arbitrations
595	595	until the person is required to renew the person's agreement with
596	596	the comptroller to serve as an arbitrator. The changes in law apply
597	597	only to a person who initially qualifies to serve as an arbitrator
598	598	or who renews the person's agreement with the comptroller to serve
599	599	as an arbitrator on or after the effective date of this Act. This
600	600	Act does not prohibit a person who is serving as an arbitrator on
601	601	the effective date of this Act from renewing the person's agreement
602	602	with the comptroller to serve as an arbitrator if the person has the
603	603	qualifications required for an arbitrator under the Tax Code as
604	604	amended by this Act.
605	605	SECTION 30. This Act takes effect January 1, 2018.