Texas House Bill HB1882

Texas 2019 - 86th Regular

Caption

Relating to a request for binding arbitration to appeal appraisal review board orders involving two or more contiguous tracts of land.

Impact

The bill's enactment modifies the previous procedural requirements under Chapter 41A of the Tax Code. The intention behind this change is to promote efficiency in handling property appraisal disputes. By allowing a single deposit for contiguous properties, it reduces both the time and expenses involved for property owners engaged in arbitration. The provision applies to any arbitration request filed on or after the effective date of the bill, ensuring that those who initiate appeals under the revised law are subject to these new rules moving forward.

Summary

House Bill 1882 introduces an amendment to the Texas Tax Code concerning the process of binding arbitration for property owners appealing appraisal review board orders. Specifically, it allows a property owner to appeal decisions related to two or more contiguous tracts of land with a single arbitration deposit. This simplification is intended to streamline the arbitration process for property owners with multiple land parcels under common ownership, provided they form part of the same economic unit. The amendment particularly addresses the financial burden and administrative complexity that may arise from managing multiple deposits for separate tracts.

Contention

Notably, while the bill has been generally well-received as a practical adjustment to existing laws, discussions may arise regarding the broader implications of defining 'contiguous' tracts. The ambiguity of how contiguous is interpreted could lead to disputes among property owners and appraisal boards. Furthermore, stakeholders might debate the efficacy and fairness of limiting arbitration to contiguous tracts, potentially excluding other types of property configurations that may warrant similar treatment. Thus, while the focus is on simplifying the process for many, it raises questions about equity for property owners whose land holdings do not fit neatly into this category.