H.B. No. 1802
AN ACT
relating to a request for binding arbitration of certain appraisal
review board orders.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 41A.03(a), Tax Code, is amended to read
as follows:
(a) To appeal an appraisal review board order under this
chapter, a property owner must file with the appraisal district not
later than the 60th [45th] day after the date the property owner
receives notice of the order:
(1) a completed request for binding arbitration under
this chapter in the form prescribed by Section 41A.04; and
(2) an arbitration deposit made payable to the
comptroller in the amount of:
(A) $450, if the property qualifies as the
owner's residence homestead under Section 11.13 and the appraised
or market value, as applicable, of the property is $500,000 or less,
as determined by the order;
(B) $500, if the property qualifies as the
owner's residence homestead under Section 11.13 and the appraised
or market value, as applicable, of the property is more than
$500,000, as determined by the order;
(C) $500, if the property does not qualify as the
owner's residence homestead under Section 11.13 and the appraised
or market value, as applicable, of the property is $1 million or
less, as determined by the order;
(D) $800, if the property does not qualify as the
owner's residence homestead under Section 11.13 and the appraised
or market value, as applicable, of the property is more than $1
million but not more than $2 million, as determined by the order;
(E) $1,050, if the property does not qualify as
the owner's residence homestead under Section 11.13 and the
appraised or market value, as applicable, of the property is more
than $2 million but not more than $3 million, as determined by the
order; or
(F) $1,550, if the property does not qualify as
the owner's residence homestead under Section 11.13 and the
appraised or market value, as applicable, of the property is more
than $3 million but not more than $5 million, as determined by the
order.
SECTION 2. (a) Section 41A.05, Tax Code, is amended by
amending Subsection (a) and adding Subsections (c), (d), and (e) to
read as follows:
(a) Not later than the 10th day after the date an appraisal
district receives from a property owner a completed request for
binding arbitration under this chapter and an arbitration deposit
as required by Section 41A.03, the appraisal district shall:
(1) [certify the request;
[(2)] submit the request and deposit to the
comptroller; and
(2) [(3)] request the comptroller to appoint a
qualified arbitrator to conduct the arbitration.
(c) The comptroller may not reject an application submitted
to the comptroller under this section unless:
(1) the comptroller delivers written notice to the
applicant of the defect in the application that would be the cause
of the rejection; and
(2) the applicant fails to cure the defect on or before
the 15th day after the date the comptroller delivers the notice.
(d) An applicant may cure a defect in accordance with
Subsection (c) at any time before the expiration of the period
provided by that subsection, without regard to the deadline for
filing the request for binding arbitration under Section 41A.03(a).
(e) For purposes of this section, a reference to the
applicant includes the applicant's representative if the applicant
has retained a representative as provided by Section 41A.08 for
purposes of representing the applicant in an arbitration proceeding
under this chapter.
(b) Section 41A.05, Tax Code, as amended by this section,
applies only to a request for binding arbitration received by the
comptroller of public accounts from an appraisal district on or
after the effective date of this Act.
SECTION 3. This Act applies only to an appeal of an
appraisal review board order that a property owner receives notice
of on or after the effective date of this Act. An appeal of an
appraisal review board order that a property owner receives notice
of before the effective date of this Act is governed by the law in
effect immediately before the effective date of this Act, and that
law is continued in effect for that purpose.
SECTION 4. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2019.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 1802 was passed by the House on April
16, 2019, by the following vote: Yeas 137, Nays 0, 1 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 1802 was passed by the Senate on May
2, 2019, by the following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor