Texas 2019 - 86th Regular

Texas House Bill HB54 Compare Versions

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

Old	New	Differences
1	1	86R1972 TJB-F
2	2	By: Zerwas H.B. No. 54
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.
36	36	(b) The advisory board is composed of at least six members
37	37	appointed by the comptroller. The members of the board should
38	38	include:
39	39	(1) representatives of property tax payers, appraisal
40	40	districts, and school districts; and
41	41	(2) a person who has knowledge or experience in
42	42	conducting ratio studies.
43	43	(c) The members of the advisory board serve at the pleasure
44	44	of the comptroller.
45	45	(d) Any advice to the comptroller relating to a matter
46	46	described by Subsection (a) that is provided by a member of the
47	47	advisory board must be provided at a meeting called by the
48	48	comptroller.
49	49	(e) Chapter 2110, Government Code, does not apply to the
50	50	advisory board.
51	51	SECTION 3. Sections 5.041(b) and (e-1), Tax Code, are
52	52	amended to read as follows:
53	53	(b) A member of the appraisal review board established for
54	54	an appraisal district must complete the course established under
55	55	Subsection (a). The course must provide at least eight hours of
56	56	classroom training and education. A member of the appraisal review
57	57	board may not participate in a hearing conducted by the board unless
58	58	the person has completed the course established under Subsection
59	59	(a) and received a certificate of course completion.
60	60	(e-1) In addition to the course established under
61	61	Subsection (a), the comptroller shall approve curricula and provide
62	62	materials for use in a continuing education course for members of an
63	63	appraisal review board. The course must provide at least four hours
64	64	of classroom training and education. The curricula and materials
65	65	must include information regarding:
66	66	(1) the cost, income, and market data comparison
67	67	methods of appraising property;
68	68	(2) the appraisal of business personal property;
69	69	(3) the determination of capitalization rates for
70	70	property appraisal purposes;
71	71	(4) the duties of an appraisal review board;
72	72	(5) the requirements regarding the independence of an
73	73	appraisal review board from the board of directors and the chief
74	74	appraiser and other employees of the appraisal district;
75	75	(6) the prohibitions against ex parte communications
76	76	applicable to appraisal review board members;
77	77	(7) the Uniform Standards of Professional Appraisal
78	78	Practice;
79	79	(8) the duty of the appraisal district to substantiate
80	80	the district's determination of the value of property;
81	81	(9) the requirements regarding the equal and uniform
82	82	appraisal of property;
83	83	(10) the right of a property owner to protest the
84	84	appraisal of the property as provided by Chapter 41; and
85	85	(11) a detailed explanation of each of the actions
86	86	described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413,
87	87	41.42, and 41.43 so that members are fully aware of each of the
88	88	grounds on which a property appraisal can be appealed.
89	89	SECTION 4. Chapter 5, Tax Code, is amended by adding Section
90	90	5.043 to read as follows:
91	91	Sec. 5.043. TRAINING OF ARBITRATORS. (a) This section
92	92	applies only to persons who have agreed to serve as arbitrators
93	93	under Chapter 41A.
94	94	(b) The comptroller shall:
95	95	(1) approve curricula and provide an arbitration
96	96	manual and other materials for use in training and educating
97	97	arbitrators;
98	98	(2) make all materials for use in training and
99	99	educating arbitrators freely available online; and
100	100	(3) establish and supervise a training program on
101	101	property tax law for the training and education of arbitrators.
102	102	(c) The training program must:
103	103	(1) emphasize the requirements regarding the equal and
104	104	uniform appraisal of property; and
105	105	(2) be at least four hours in length.
106	106	(d) The training program may be provided online. The
107	107	comptroller by rule shall prescribe the manner by which the
108	108	comptroller may verify that a person taking the training program
109	109	online has taken and completed the program.
110	110	(e) The comptroller may contract with service providers to
111	111	assist with the duties imposed under Subsection (b), but the
112	112	training program may not be provided by an appraisal district, the
113	113	chief appraiser or another employee of an appraisal district, a
114	114	member of the board of directors of an appraisal district, a member
115	115	of an appraisal review board, or a taxing unit. The comptroller may
116	116	assess a fee to recover a portion of the costs incurred for the
117	117	training program, but the fee may not exceed $50 for each person
118	118	trained.
119	119	(f) The comptroller shall prepare an arbitration manual for
120	120	use in the training program. The manual shall be updated regularly
121	121	and may be revised on request, in writing, to the comptroller. The
122	122	revised language must be approved by the unanimous agreement of a
123	123	committee selected by the comptroller and representing, equally,
124	124	taxpayers and chief appraisers. The person requesting the revision
125	125	must pay the costs of mediation if the comptroller determines that
126	126	mediation is required.
127	127	SECTION 5. Chapter 5, Tax Code, is amended by adding Section
128	128	5.104 to read as follows:
129	129	Sec. 5.104. APPRAISAL REVIEW BOARD SURVEY; REPORT. (a) The
130	130	comptroller shall prepare:
131	131	(1) an appraisal review board survey form that allows
132	132	an individual described by Subsection (b) to submit comments and
133	133	suggestions to the comptroller regarding an appraisal review board;
134	134	and
135	135	(2) instructions for completing and submitting the
136	136	form.
137	137	(b) The following individuals may complete and submit a
138	138	survey form under this section:
139	139	(1) a property owner who files a motion under Section
140	140	25.25 to correct the appraisal roll or a protest under Chapter 41;
141	141	(2) the designated agent of the property owner; or
142	142	(3) a designated representative of the appraisal
143	143	district in which the motion or protest is filed who attends the
144	144	hearing on the motion or protest.
145	145	(c) The survey form must allow an individual to submit
146	146	comments and suggestions regarding:
147	147	(1) the matters listed in Section 5.103(b); and
148	148	(2) any other matter related to the fairness and
149	149	efficiency of the appraisal review board.
150	150	(d) An appraisal district must provide the survey form and
151	151	the instructions for completing and submitting the form to each
152	152	property owner or designated agent of the owner:
153	153	(1) at or before each hearing conducted under Section
154	154	25.25 or Chapter 41 by the appraisal review board established for
155	155	the appraisal district or by a panel of the board; and
156	156	(2) with each order under Section 25.25 or 41.47
157	157	determining a motion or protest, as applicable, delivered by the
158	158	board or by a panel of the board.
159	159	(e) An individual who elects to submit the survey form must
160	160	submit the form to the comptroller as provided by this section. An
161	161	appraisal district may not accept a survey form submitted under
162	162	this section. An individual may submit only one survey form for
163	163	each motion or protest.
164	164	(f) The comptroller shall allow an individual to submit a
165	165	survey form to the comptroller in the following manner:
166	166	(1) in person;
167	167	(2) by mail;
168	168	(3) by electronic mail; or
169	169	(4) through a web page on the comptroller's Internet
170	170	website that allows the individual to complete and submit the form.
171	171	(g) An appraisal district may not require a property owner
172	172	or the designated agent of the owner to complete a survey form at
173	173	the appraisal office in order to be permitted to submit the form to
174	174	the comptroller.
175	175	(h) A property owner or the designated agent of the owner
176	176	who elects to submit a survey form provided to the owner or agent
177	177	under Subsection (d)(1) or (2) must submit the form not later than
178	178	the 45th day after the date the form is sent to the owner or agent
179	179	under Subsection (d)(2).
180	180	(i) A designated representative of an appraisal district
181	181	who elects to submit a survey form following a hearing conducted
182	182	under Section 25.25 or Chapter 41 must submit the form not later
183	183	than the 45th day after the date the form is sent to the property
184	184	owner or designated agent of the owner under Subsection (d)(2)
185	185	following that hearing.
186	186	(j) The comptroller shall issue an annual report that
187	187	summarizes the information included in the survey forms submitted
188	188	during the preceding year. The report may not disclose the identity
189	189	of an individual who submitted a survey form.
190	190	(k) The comptroller shall adopt rules necessary to
191	191	implement this section.
192	192	SECTION 6. Sections 6.412(a) and (d), Tax Code, are amended
193	193	to read as follows:
194	194	(a) An individual is ineligible to serve on an appraisal
195	195	review board if the individual:
196	196	(1) is related within the second degree by
197	197	consanguinity or affinity, as determined under Chapter 573,
198	198	Government Code, to an individual who is engaged in the business of
199	199	appraising property for compensation for use in proceedings under
200	200	this title or of representing property owners for compensation in
201	201	proceedings under this title in the appraisal district for which
202	202	the appraisal review board is established;
203	203	(2) owns property on which delinquent taxes have been
204	204	owed to a taxing unit for more than 60 days after the date the
205	205	individual knew or should have known of the delinquency unless:
206	206	(A) the delinquent taxes and any penalties and
207	207	interest are being paid under an installment payment agreement
208	208	under Section 33.02; or
209	209	(B) a suit to collect the delinquent taxes is
210	210	deferred or abated under Section 33.06 or 33.065; or
211	211	(3) is related within the third degree by
212	212	consanguinity or within the second degree by affinity, as
213	213	determined under Chapter 573, Government Code, to a member of:
214	214	(A) the appraisal district's board of directors;
215	215	or
216	216	(B) the appraisal review board.
217	217	(d) A person is ineligible to serve on the appraisal review
218	218	board of an appraisal district established for a county described
219	219	by Section 6.41(d-1) [having a population of more than 100,000] if
220	220	the person:
221	221	(1) is a former member of the board of directors,
222	222	former officer, or former employee of the appraisal district;
223	223	(2) served as a member of the governing body or officer
224	224	of a taxing unit for which the appraisal district appraises
225	225	property, until the fourth anniversary of the date the person
226	226	ceased to be a member or officer; [or]
227	227	(3) appeared before the appraisal review board for
228	228	compensation during the two-year period preceding the date the
229	229	person is appointed; or
230	230	(4) served for all or part of three previous terms as a
231	231	board member or auxiliary board member on the appraisal review
232	232	board.
233	233	SECTION 7. Section 6.42, Tax Code, is amended by amending
234	234	Subsection (a) and adding Subsection (d) to read as follows:
235	235	(a) A majority of the appraisal review board constitutes a
236	236	quorum. The local administrative district judge under Subchapter
237	237	D, Chapter 74, Government Code, in the county in which [board of
238	238	directors of] the appraisal district is established [by resolution]
239	239	shall select a chairman and a secretary from among the members of
240	240	the appraisal review board. The judge [board of directors of the
241	241	appraisal district] is encouraged to select as chairman [of the
242	242	appraisal review board] a member of the appraisal review board, if
243	243	any, who has a background in law and property appraisal.
244	244	(d) The concurrence of a majority of the members of the
245	245	appraisal review board or a panel of the board present at a meeting
246	246	of the board or panel is sufficient for a recommendation,
247	247	determination, decision, or other action by the board or panel, and
248	248	the concurrence of more than a majority of the members of the board
249	249	or panel may not be required.
250	250	SECTION 8. Section 41.46(a), Tax Code, is amended to read as
251	251	follows:
252	252	(a) The appraisal review board before which a protest
253	253	hearing is scheduled shall deliver written notice to the property
254	254	owner initiating a protest of the date, time, [and] place, and
255	255	subject matter of [fixed for] the hearing on the protest and of the
256	256	property owner's entitlement to a postponement of the hearing as
257	257	provided by Section 41.45 unless the property owner waives in
258	258	writing notice of the hearing. The board shall deliver the notice
259	259	not later than the 15th day before the date of the hearing.
260	260	SECTION 9. Section 41.461, Tax Code, is amended to read as
261	261	follows:
262	262	Sec. 41.461. NOTICE OF CERTAIN MATTERS BEFORE HEARING;
263	263	DELIVERY OF REQUESTED INFORMATION. (a) At least 14 days before the
264	264	first scheduled [a] hearing on a protest, the chief appraiser
265	265	shall:
266	266	(1) deliver a copy of the pamphlet prepared by the
267	267	comptroller under Section 5.06 [5.06(a)] to the property owner
268	268	initiating the protest if the owner is representing himself, or to
269	269	an agent representing the owner if requested by the agent;
270	270	(2) inform the property owner that the owner or the
271	271	agent of the owner is entitled on request to [may inspect and may
272	272	obtain] a copy of the data, schedules, formulas, and all other
273	273	information the chief appraiser will [plans to] introduce at the
274	274	hearing to establish any matter at issue; and
275	275	(3) deliver a copy of the hearing procedures
276	276	established by the appraisal review board under Section 41.66 to
277	277	the property owner.
278	278	(b) The chief appraiser may not charge a property owner or
279	279	the designated agent of the owner for copies provided to the [an]
280	280	owner or designated agent under this section, regardless of the
281	281	manner in which the copies are prepared or delivered [may not exceed
282	282	the charge for copies of public information as provided under
283	283	Subchapter F, Chapter 552, Government Code, except:
284	284	[(1) the total charge for copies provided in
285	285	connection with a protest of the appraisal of residential property
286	286	may not exceed $15 for each residence; and
287	287	[(2) the total charge for copies provided in
288	288	connection with a protest of the appraisal of a single unit of
289	289	property subject to appraisal, other than residential property, may
290	290	not exceed $25].
291	291	(c) A chief appraiser must deliver information requested by
292	292	a property owner or the agent of the owner under Subsection (a)(2):
293	293	(1) by regular first-class mail;
294	294	(2) in an electronic format as provided by an
295	295	agreement under Section 1.085; or
296	296	(3) subject to Subsection (d), by referring the
297	297	property owner or the agent of the owner to the exact Internet
298	298	location or uniform resource locator (URL) address on an Internet
299	299	website maintained by the appraisal district on which the requested
300	300	information is identifiable and readily available.
301	301	(d) If a chief appraiser provides a property owner or the
302	302	agent of the owner the Internet location or address of information
303	303	under Subsection (c)(3), the notice must contain a statement in a
304	304	conspicuous font that clearly indicates that the property owner or
305	305	the agent of the owner may on request receive the information by
306	306	regular first-class mail. On request by a property owner or the
307	307	agent of the owner, the chief appraiser must provide the
308	308	information by regular first-class mail.
309	309	SECTION 10. Section 41.47, Tax Code, is amended by adding
310	310	Subsections (a-1) and (f) and amending Subsections (d) and (e) to
311	311	read as follows:
312	312	(a-1) The board may not determine the appraised value of the
313	313	property that is the subject of a protest to be an amount greater
314	314	than the appraised value of the property as shown in the appraisal
315	315	records submitted to the board by the chief appraiser under Section
316	316	25.22 or 25.23.
317	317	(d) The board shall deliver by certified mail:
318	318	(1) a notice of issuance of the order and a copy of the
319	319	order to the property owner and the chief appraiser; and
320	320	(2) a copy of the appraisal review board survey form
321	321	prepared under Section 5.104 and instructions for completing and
322	322	submitting the form to the property owner.
323	323	(e) The notice of the issuance of the order must contain a
324	324	prominently printed statement in upper-case bold lettering
325	325	informing the property owner in clear and concise language of the
326	326	property owner's right to appeal the order of the board [board's
327	327	decision] to district court. The statement must describe the
328	328	deadline prescribed by Section 42.06(a) [of this code] for filing a
329	329	written notice of appeal[,] and the deadline prescribed by Section
330	330	42.21(a) [of this code] for filing the petition for review with the
331	331	district court.
332	332	(f) The appraisal review board shall take the actions
333	333	required by Subsections (a) and (d) not later than the 15th day
334	334	after the date the hearing on the protest is concluded.
335	335	SECTION 11. Section 41.66, Tax Code, is amended by amending
336	336	Subsections (h), (i), and (j) and adding Subsections (j-1) and (p)
337	337	to read as follows:
338	338	(h) The appraisal review board shall postpone a hearing on a
339	339	protest if the property owner or the designated agent of the owner
340	340	requests additional time to prepare for the hearing and establishes
341	341	to the board that the chief appraiser failed to comply with Section
342	342	41.461. The board is not required to postpone a hearing more than
343	343	one time under this subsection.
344	344	(i) A hearing on a protest filed by a property owner or the
345	345	designated agent of the owner [who is not represented by an agent
346	346	designated under Section 1.111] shall be set for a time and date
347	347	certain. If the hearing is not commenced within two hours of the
348	348	time set for the hearing, the appraisal review board shall postpone
349	349	the hearing on the request of the property owner or the designated
350	350	agent of the owner.
351	351	(j) On the request of a property owner or the [a] designated
352	352	agent of the owner, an appraisal review board shall schedule
353	353	hearings on protests concerning up to 20 designated properties to
354	354	be held consecutively on the same day. The designated properties
355	355	must be identified in the same notice of protest, and the notice
356	356	must contain in boldfaced type the statement "request for same-day
357	357	protest hearings." A property owner or the designated agent of the
358	358	owner may [not] file more than one request under this subsection
359	359	with the appraisal review board in the same tax year. The appraisal
360	360	review board may schedule hearings on protests concerning more than
361	361	20 properties filed by the same property owner or the designated
362	362	agent of the owner and may use different panels to conduct the
363	363	hearings based on the board's customary scheduling. The appraisal
364	364	review board may follow the practices customarily used by the board
365	365	in the scheduling of hearings under this subsection.
366	366	(j-1) An appraisal review board may schedule the hearings on
367	367	all protests filed by a property owner or the designated agent of
368	368	the owner to be held consecutively. The notice of the hearings must
369	369	state the date and time that the first hearing will begin, state the
370	370	date the last hearing will end, and list the order in which the
371	371	hearings will be held. The order of the hearings listed in the
372	372	notice may not be changed without the agreement of the property
373	373	owner or the designated agent of the owner, the chief appraiser, and
374	374	the appraisal review board. The board may not reschedule a hearing
375	375	for which notice is given under this subsection to a date earlier
376	376	than the seventh day after the date the last hearing was scheduled
377	377	to end unless agreed to by the property owner or the designated
378	378	agent of the owner, the chief appraiser, and the appraisal review
379	379	board. Unless agreed to by the parties, the board must provide
380	380	written notice of the date and time of the rescheduled hearing to
381	381	the property owner or the designated agent of the owner not later
382	382	than the seventh day before the date of the hearing.
383	383	(p) At the end of a hearing on a protest, the appraisal
384	384	review board shall provide the property owner or the designated
385	385	agent of the owner one or more documents indicating that the members
386	386	of the board hearing the protest signed the affidavit required by
387	387	Subsection (g).
388	388	SECTION 12. Section 41.67(d), Tax Code, is amended to read
389	389	as follows:
390	390	(d) Information that was previously requested under Section
391	391	41.461 by the protesting party that was not delivered [made
392	392	available] to the protesting party at least 14 days before the first
393	393	scheduled [or postponed] hearing may not be used or offered in any
394	394	form as evidence in the hearing, including as a document or through
395	395	argument or testimony.
396	396	SECTION 13. Section 41.71, Tax Code, is amended to read as
397	397	follows:
398	398	Sec. 41.71. EVENING AND WEEKEND HEARINGS. (a) An
399	399	appraisal review board by rule shall provide for hearings on
400	400	protests [in the evening or] on a Saturday or after 5 p.m. on a
401	401	weekday [Sunday].
402	402	(b) The board may not schedule:
403	403	(1) the first hearing on a protest held on a weekday
404	404	evening to begin after 7 p.m.; or
405	405	(2) a hearing on a protest on a Sunday.
406	406	SECTION 14. Section 41A.06(b), Tax Code, is amended to read
407	407	as follows:
408	408	(b) To initially qualify to serve as an arbitrator under
409	409	this chapter, a person must:
410	410	(1) meet the following requirements, as applicable:
411	411	(A) be licensed as an attorney in this state; or
412	412	(B) have:
413	413	(i) completed at least 30 hours of training
414	414	in arbitration and alternative dispute resolution procedures from a
415	415	university, college, or legal or real estate trade association; and
416	416	(ii) been licensed or certified
417	417	continuously during the five years preceding the date the person
418	418	agrees to serve as an arbitrator as:
419	419	(a) a real estate broker or sales
420	420	agent under Chapter 1101, Occupations Code;
421	421	(b) a real estate appraiser under
422	422	Chapter 1103, Occupations Code; or
423	423	(c) a certified public accountant
424	424	under Chapter 901, Occupations Code; [and]
425	425	(2) complete the course for training and education of
426	426	appraisal review board members established under Section 5.041 and
427	427	be issued a certificate indicating course completion;
428	428	(3) complete the training program on property tax law
429	429	for the training and education of arbitrators established under
430	430	Section 5.043; and
431	431	(4) agree to conduct an arbitration for a fee that is
432	432	not more than:
433	433	(A) $400, if the property qualifies as the
434	434	owner's residence homestead under Section 11.13 and the appraised
435	435	or market value, as applicable, of the property is $500,000 or less,
436	436	as determined by the order;
437	437	(B) $450, if the property qualifies as the
438	438	owner's residence homestead under Section 11.13 and the appraised
439	439	or market value, as applicable, of the property is more than
440	440	$500,000, as determined by the order;
441	441	(C) $450, if the property does not qualify as the
442	442	owner's residence homestead under Section 11.13 and the appraised
443	443	or market value, as applicable, of the property is $1 million or
444	444	less, as determined by the order;
445	445	(D) $750, if the property does not qualify as the
446	446	owner's residence homestead under Section 11.13 and the appraised
447	447	or market value, as applicable, of the property is more than $1
448	448	million but not more than $2 million, as determined by the order;
449	449	(E) $1,000, if the property does not qualify as
450	450	the owner's residence homestead under Section 11.13 and the
451	451	appraised or market value, as applicable, of the property is more
452	452	than $2 million but not more than $3 million, as determined by the
453	453	order; or
454	454	(F) $1,500, if the property does not qualify as
455	455	the owner's residence homestead under Section 11.13 and the
456	456	appraised or market value, as applicable, of the property is more
457	457	than $3 million but not more than $5 million, as determined by the
458	458	order.
459	459	SECTION 15. Section 41A.061(b), Tax Code, is amended to
460	460	read as follows:
461	461	(b) To renew the person's agreement to serve as an
462	462	arbitrator, the person must:
463	463	(1) file a renewal application with the comptroller at
464	464	the time and in the manner prescribed by the comptroller;
465	465	(2) continue to meet the requirements provided by
466	466	Sections 41A.06(b)(1) and (4) [Section 41A.06(b)]; and
467	467	(3) during the preceding two years have completed at
468	468	least eight hours of continuing education in arbitration and
469	469	alternative dispute resolution procedures offered by a university,
470	470	college, real estate trade association, or legal association.
471	471	SECTION 16. Section 41A.09(b), Tax Code, is amended to read
472	472	as follows:
473	473	(b) An award under this section:
474	474	(1) must include a determination of the appraised or
475	475	market value, as applicable, of the property that is the subject of
476	476	the appeal;
477	477	(2) may include any remedy or relief a court may order
478	478	under Chapter 42 in an appeal relating to the appraised or market
479	479	value of property;
480	480	(3) shall specify the arbitrator's fee, which may not
481	481	exceed the amount provided by Section 41A.06(b)(4) [41A.06(b)(2)];
482	482	(4) is final and may not be appealed except as
483	483	permitted under Section 171.088, Civil Practice and Remedies Code,
484	484	for an award subject to that section; and
485	485	(5) may be enforced in the manner provided by
486	486	Subchapter D, Chapter 171, Civil Practice and Remedies Code.
487	487	SECTION 17. Sections 5.103(e) and (f), 6.412(e), and
488	488	41A.06(c), Tax Code, are repealed.
489	489	SECTION 18. Section 5.041, Tax Code, as amended by this Act,
490	490	applies only to an appraisal review board member appointed to serve
491	491	a term of office that begins on or after the effective date of this
492	492	Act.
493	493	SECTION 19. The comptroller shall implement Section 5.043,
494	494	Tax Code, as added by this Act, and adopt rules required by that
495	495	section as soon as practicable after the effective date of this Act.
496	496	SECTION 20. The comptroller shall adopt rules necessary to
497	497	implement Section 5.104, Tax Code, as added by this Act, and shall
498	498	prepare and make available the survey form and instructions for
499	499	completing and submitting the form required by that section as soon
500	500	as practicable after the effective date of this Act. An appraisal
501	501	district is not required to provide the survey form or instructions
502	502	under a requirement of that section until the form and instructions
503	503	are prepared and made available by the comptroller.
504	504	SECTION 21. Section 6.412, Tax Code, as amended by this Act,
505	505	does not affect the eligibility of a person serving on an appraisal
506	506	review board immediately before the effective date of this Act to
507	507	continue to serve on the board for the term to which the member was
508	508	appointed.
509	509	SECTION 22. Section 6.42(d), Tax Code, as added by this Act,
510	510	applies only to a recommendation, determination, decision, or other
511	511	action by an appraisal review board or a panel of such a board on or
512	512	after the effective date of this Act. A recommendation,
513	513	determination, decision, or other action by an appraisal review
514	514	board or a panel of such a board before the effective date of this
515	515	Act is governed by the law as it existed immediately before that
516	516	date, and that law is continued in effect for that purpose.
517	517	SECTION 23. The changes in law made by this Act to Chapter
518	518	41, Tax Code, apply only to a protest for which the notice of
519	519	protest was filed by a property owner or the designated agent of the
520	520	owner with the appraisal review board established for an appraisal
521	521	district on or after the effective date of this Act.
522	522	SECTION 24. Section 41A.09, Tax Code, as amended by this
523	523	Act, applies only to a request for binding arbitration under
524	524	Chapter 41A, Tax Code, that is filed on or after the effective date
525	525	of this Act. A request for binding arbitration under Chapter 41A,
526	526	Tax Code, that is filed before the effective date of this Act is
527	527	governed by the law in effect on the date the request is filed, and
528	528	the former law is continued in effect for that purpose.
529	529	SECTION 25. The changes in law made by this Act in the
530	530	qualifications of persons serving as arbitrators in binding
531	531	arbitrations of appeals of appraisal review board orders do not
532	532	affect the entitlement of a person serving as an arbitrator
533	533	immediately before the effective date of this Act to continue to
534	534	serve as an arbitrator and to conduct hearings on arbitrations
535	535	until the person is required to renew the person's agreement with
536	536	the comptroller to serve as an arbitrator. The changes in law apply
537	537	only to a person who initially qualifies to serve as an arbitrator
538	538	or who renews the person's agreement with the comptroller to serve
539	539	as an arbitrator on or after the effective date of this Act. This
540	540	Act does not prohibit a person who is serving as an arbitrator on
541	541	the effective date of this Act from renewing the person's agreement
542	542	with the comptroller to serve as an arbitrator if the person has the
543	543	qualifications required for an arbitrator under the Tax Code as
544	544	amended by this Act.
545	545	SECTION 26. This Act takes effect January 1, 2020.