4 | 10 | | AN ACT |
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5 | 11 | | relating to a request for binding arbitration of certain appraisal |
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6 | 12 | | review board orders. |
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7 | 13 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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8 | 14 | | SECTION 1. Section 41A.03(a), Tax Code, is amended to read |
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9 | 15 | | as follows: |
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10 | 16 | | (a) To appeal an appraisal review board order under this |
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11 | 17 | | chapter, a property owner must file with the appraisal district not |
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12 | 18 | | later than the 60th [45th] day after the date the property owner |
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13 | 19 | | receives notice of the order: |
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14 | 20 | | (1) a completed request for binding arbitration under |
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15 | 21 | | this chapter in the form prescribed by Section 41A.04; and |
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16 | 22 | | (2) an arbitration deposit made payable to the |
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17 | 23 | | comptroller in the amount of: |
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18 | 24 | | (A) $450, if the property qualifies as the |
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19 | 25 | | owner's residence homestead under Section 11.13 and the appraised |
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20 | 26 | | or market value, as applicable, of the property is $500,000 or less, |
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21 | 27 | | as determined by the order; |
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22 | 28 | | (B) $500, if the property qualifies as the |
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23 | 29 | | owner's residence homestead under Section 11.13 and the appraised |
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24 | 30 | | or market value, as applicable, of the property is more than |
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25 | 31 | | $500,000, as determined by the order; |
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26 | 32 | | (C) $500, if the property does not qualify as the |
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27 | 33 | | owner's residence homestead under Section 11.13 and the appraised |
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28 | 34 | | or market value, as applicable, of the property is $1 million or |
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29 | 35 | | less, as determined by the order; |
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30 | 36 | | (D) $800, if the property does not qualify as the |
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31 | 37 | | owner's residence homestead under Section 11.13 and the appraised |
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32 | 38 | | or market value, as applicable, of the property is more than $1 |
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33 | 39 | | million but not more than $2 million, as determined by the order; |
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34 | 40 | | (E) $1,050, if the property does not qualify as |
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35 | 41 | | the owner's residence homestead under Section 11.13 and the |
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36 | 42 | | appraised or market value, as applicable, of the property is more |
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37 | 43 | | than $2 million but not more than $3 million, as determined by the |
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38 | 44 | | order; or |
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39 | 45 | | (F) $1,550, if the property does not qualify as |
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40 | 46 | | the owner's residence homestead under Section 11.13 and the |
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41 | 47 | | appraised or market value, as applicable, of the property is more |
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42 | 48 | | than $3 million but not more than $5 million, as determined by the |
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43 | 49 | | order. |
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44 | 50 | | SECTION 2. (a) Section 41A.05, Tax Code, is amended by |
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45 | 51 | | amending Subsection (a) and adding Subsections (c), (d), and (e) to |
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46 | 52 | | read as follows: |
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47 | 53 | | (a) Not later than the 10th day after the date an appraisal |
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48 | 54 | | district receives from a property owner a completed request for |
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49 | 55 | | binding arbitration under this chapter and an arbitration deposit |
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50 | 56 | | as required by Section 41A.03, the appraisal district shall: |
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51 | 57 | | (1) [certify the request; |
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52 | 58 | | [(2)] submit the request and deposit to the |
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53 | 59 | | comptroller; and |
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54 | 60 | | (2) [(3)] request the comptroller to appoint a |
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55 | 61 | | qualified arbitrator to conduct the arbitration. |
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56 | 62 | | (c) The comptroller may not reject an application submitted |
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57 | 63 | | to the comptroller under this section unless: |
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58 | 64 | | (1) the comptroller delivers written notice to the |
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59 | 65 | | applicant of the defect in the application that would be the cause |
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60 | 66 | | of the rejection; and |
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61 | 67 | | (2) the applicant fails to cure the defect on or before |
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62 | 68 | | the 15th day after the date the comptroller delivers the notice. |
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63 | 69 | | (d) An applicant may cure a defect in accordance with |
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64 | 70 | | Subsection (c) at any time before the expiration of the period |
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65 | 71 | | provided by that subsection, without regard to the deadline for |
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66 | 72 | | filing the request for binding arbitration under Section 41A.03(a). |
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67 | 73 | | (e) For purposes of this section, a reference to the |
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68 | 74 | | applicant includes the applicant's representative if the applicant |
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69 | 75 | | has retained a representative as provided by Section 41A.08 for |
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70 | 76 | | purposes of representing the applicant in an arbitration proceeding |
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71 | 77 | | under this chapter. |
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72 | 78 | | (b) Section 41A.05, Tax Code, as amended by this section, |
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73 | 79 | | applies only to a request for binding arbitration received by the |
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74 | 80 | | comptroller of public accounts from an appraisal district on or |
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75 | 81 | | after the effective date of this Act. |
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76 | 82 | | SECTION 3. This Act applies only to an appeal of an |
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77 | 83 | | appraisal review board order that a property owner receives notice |
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78 | 84 | | of on or after the effective date of this Act. An appeal of an |
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79 | 85 | | appraisal review board order that a property owner receives notice |
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80 | 86 | | of before the effective date of this Act is governed by the law in |
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81 | 87 | | effect immediately before the effective date of this Act, and that |
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82 | 88 | | law is continued in effect for that purpose. |
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83 | 89 | | SECTION 4. This Act takes effect immediately if it receives |
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84 | 90 | | a vote of two-thirds of all the members elected to each house, as |
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85 | 91 | | provided by Section 39, Article III, Texas Constitution. If this |
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86 | 92 | | Act does not receive the vote necessary for immediate effect, this |
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87 | 93 | | Act takes effect September 1, 2019. |
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