Texas 2019 - 86th Regular

Texas Senate Bill SB67 Compare Versions

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

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1	1	86R1316 TJB-F
2	2	By: Nelson S.B. No. 67
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the administration of the ad valorem tax system;
8	8	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), (c), (e-1), and (e-3), Tax
52	52	Code, are 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	(c) The comptroller may contract with service providers to
61	61	assist with the duties imposed under Subsection (a), but the course
62	62	required may not be provided by an appraisal district, the chief
63	63	appraiser or another employee of an appraisal district, a member of
64	64	the board of directors of an appraisal district, a member of an
65	65	appraisal review board, or a taxing unit. The comptroller may
66	66	assess a fee to recover a portion of the costs incurred for the
67	67	training course, but the fee may not exceed $50 for each [per]
68	68	person trained. If the training is provided to an individual other
69	69	than a member of an appraisal review board, the comptroller may
70	70	assess a fee not to exceed $50 for each person trained.
71	71	(e-1) In addition to the course established under
72	72	Subsection (a), the comptroller shall approve curricula and provide
73	73	materials for use in a continuing education course for members of an
74	74	appraisal review board. The course must provide at least four hours
75	75	of classroom training and education. The curricula and materials
76	76	must include information regarding:
77	77	(1) the cost, income, and market data comparison
78	78	methods of appraising property;
79	79	(2) the appraisal of business personal property;
80	80	(3) the determination of capitalization rates for
81	81	property appraisal purposes;
82	82	(4) the duties of an appraisal review board;
83	83	(5) the requirements regarding the independence of an
84	84	appraisal review board from the board of directors and the chief
85	85	appraiser and other employees of the appraisal district;
86	86	(6) the prohibitions against ex parte communications
87	87	applicable to appraisal review board members;
88	88	(7) the Uniform Standards of Professional Appraisal
89	89	Practice;
90	90	(8) the duty of the appraisal district to substantiate
91	91	the district's determination of the value of property;
92	92	(9) the requirements regarding the equal and uniform
93	93	appraisal of property;
94	94	(10) the right of a property owner to protest the
95	95	appraisal of the property as provided by Chapter 41; and
96	96	(11) a detailed explanation of each of the actions
97	97	described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413,
98	98	41.42, and 41.43 so that members are fully aware of each of the
99	99	grounds on which a property appraisal can be appealed.
100	100	(e-3) The comptroller may contract with service providers
101	101	to assist with the duties imposed under Subsection (e-1), but the
102	102	course required by that subsection may not be provided by an
103	103	appraisal district, the chief appraiser or another employee of an
104	104	appraisal district, a member of the board of directors of an
105	105	appraisal district, a member of an appraisal review board, or a
106	106	taxing unit. The comptroller may assess a fee to recover a portion
107	107	of the costs incurred for the continuing education course, but the
108	108	fee may not exceed $50 for each person trained. If the training is
109	109	provided to an individual other than a member of an appraisal review
110	110	board, the comptroller may assess a fee not to exceed $50 for each
111	111	person trained.
112	112	SECTION 4. Chapter 5, Tax Code, is amended by adding Section
113	113	5.043 to read as follows:
114	114	Sec. 5.043. TRAINING OF ARBITRATORS. (a) This section
115	115	applies only to persons who have agreed to serve as arbitrators
116	116	under Chapter 41A.
117	117	(b) The comptroller shall:
118	118	(1) approve curricula and provide an arbitration
119	119	manual and other materials for use in training and educating
120	120	arbitrators;
121	121	(2) make all materials for use in training and
122	122	educating arbitrators freely available online; and
123	123	(3) establish and supervise a training program on
124	124	property tax law for the training and education of arbitrators.
125	125	(c) The training program must:
126	126	(1) emphasize the requirements regarding the equal and
127	127	uniform appraisal of property; and
128	128	(2) be at least four hours in length.
129	129	(d) The training program may be provided online. The
130	130	comptroller by rule may prescribe the manner by which the
131	131	comptroller may verify that a person taking the training program
132	132	online has taken and completed the program.
133	133	(e) The comptroller may contract with service providers to
134	134	assist with the duties imposed under Subsection (b), but the
135	135	training program may not be provided by an appraisal district, the
136	136	chief appraiser or another employee of an appraisal district, a
137	137	member of the board of directors of an appraisal district, a member
138	138	of an appraisal review board, or a taxing unit. The comptroller may
139	139	assess a fee to recover a portion of the costs incurred for the
140	140	training program, but the fee may not exceed $50 for each person
141	141	trained. If the training is provided to an individual other than a
142	142	person who has agreed to serve as an arbitrator under Chapter 41A,
143	143	the comptroller may assess a fee not to exceed $50 for each person
144	144	trained.
145	145	(f) The comptroller shall prepare an arbitration manual for
146	146	use in the training program. The manual shall be updated regularly
147	147	and may be revised on request, in writing, to the comptroller. The
148	148	revised language must be approved by the unanimous agreement of a
149	149	committee selected by the comptroller and representing, equally,
150	150	taxpayers and chief appraisers. The person requesting the revision
151	151	must pay the costs of mediation if the comptroller determines that
152	152	mediation is required.
153	153	SECTION 5. Section 5.102(a), Tax Code, is amended to read as
154	154	follows:
155	155	(a) At least once every two years, the comptroller shall
156	156	review the governance of each appraisal district, taxpayer
157	157	assistance provided, and the operating and appraisal standards,
158	158	procedures, and methodology used by each appraisal district, to
159	159	determine compliance with generally accepted standards,
160	160	procedures, and methodology. After consultation with the property
161	161	tax administration advisory board [committee created under Section
162	162	403.302, Government Code], the comptroller by rule may establish
163	163	procedures and standards for conducting and scoring the review.
164	164	SECTION 6. Chapter 5, Tax Code, is amended by adding Section
165	165	5.104 to read as follows:
166	166	Sec. 5.104. APPRAISAL REVIEW BOARD SURVEY; REPORT. (a) The
167	167	comptroller shall:
168	168	(1) prepare an appraisal review board survey form that
169	169	allows an individual described by Subsection (b) to submit comments
170	170	and suggestions to the comptroller regarding an appraisal review
171	171	board;
172	172	(2) prepare instructions for completing and
173	173	submitting the form; and
174	174	(3) establish and maintain a web page on the
175	175	comptroller's Internet website that allows an individual described
176	176	by Subsection (b) to electronically complete and submit the form.
177	177	(b) The following individuals who attend a hearing in person
178	178	or by telephone conference call on a motion filed under Section
179	179	25.25 to correct the appraisal roll or a protest under Chapter 41
180	180	may complete and submit a survey form under this section:
181	181	(1) a property owner whose property is the subject of
182	182	the motion or protest;
183	183	(2) the designated agent of the owner; or
184	184	(3) a designated representative of the appraisal
185	185	district in which the motion or protest is filed.
186	186	(c) The survey form must allow an individual to submit
187	187	comments and suggestions regarding:
188	188	(1) the matters listed in Section 5.103(b); and
189	189	(2) any other matter related to the fairness and
190	190	efficiency of the appraisal review board.
191	191	(d) An appraisal district must provide to each property
192	192	owner or designated agent of the owner who is authorized to submit a
193	193	survey form under this section a document that states that the owner
194	194	or agent:
195	195	(1) is entitled to complete and submit the survey
196	196	form;
197	197	(2) may submit the form to the comptroller:
198	198	(A) in person;
199	199	(B) by mail;
200	200	(C) by electronic mail; or
201	201	(D) through the web page required to be
202	202	established by the comptroller under Subsection (a)(3); and
203	203	(3) may obtain a paper copy of the form and
204	204	instructions for completing the form at the appraisal office.
205	205	(e) The document described by Subsection (d) must include
206	206	the uniform resource locator (URL) address of the web page required
207	207	to be established by the comptroller under Subsection (a)(3).
208	208	(f) An appraisal district must provide the document
209	209	described by Subsection (d) to a property owner or the designated
210	210	agent of the owner at or before the first hearing on the motion or
211	211	protest described by Subsection (b) for which the owner or agent is
212	212	authorized to complete and submit the survey form.
213	213	(g) An individual who elects to submit the survey form must
214	214	submit the form to the comptroller as provided by this section. An
215	215	individual may submit only one survey form for each motion or
216	216	protest.
217	217	(h) The comptroller shall allow an individual to submit a
218	218	survey form to the comptroller in the following manner:
219	219	(1) in person;
220	220	(2) by mail;
221	221	(3) by electronic mail; or
222	222	(4) through the web page required to be established by
223	223	the comptroller under Subsection (a)(3).
224	224	(i) An appraisal district may not require a property owner
225	225	or the designated agent of the owner to complete a survey form at
226	226	the appraisal office in order to be permitted to submit the form to
227	227	the comptroller.
228	228	(j) The comptroller shall issue an annual report that
229	229	summarizes the information included in the survey forms submitted
230	230	during the preceding tax year. The report may not disclose the
231	231	identity of an individual who submitted a survey form.
232	232	(k) The comptroller may adopt rules necessary to implement
233	233	this section.
234	234	SECTION 7. Sections 6.412(a) and (d), Tax Code, are amended
235	235	to read as follows:
236	236	(a) An individual is ineligible to serve on an appraisal
237	237	review board if the individual:
238	238	(1) is related within the second degree by
239	239	consanguinity or affinity, as determined under Chapter 573,
240	240	Government Code, to an individual who is engaged in the business of
241	241	appraising property for compensation for use in proceedings under
242	242	this title or of representing property owners for compensation in
243	243	proceedings under this title in the appraisal district for which
244	244	the appraisal review board is established;
245	245	(2) owns property on which delinquent taxes have been
246	246	owed to a taxing unit for more than 60 days after the date the
247	247	individual knew or should have known of the delinquency unless:
248	248	(A) the delinquent taxes and any penalties and
249	249	interest are being paid under an installment payment agreement
250	250	under Section 33.02; or
251	251	(B) a suit to collect the delinquent taxes is
252	252	deferred or abated under Section 33.06 or 33.065; or
253	253	(3) is related within the third degree by
254	254	consanguinity or within the second degree by affinity, as
255	255	determined under Chapter 573, Government Code, to a member of:
256	256	(A) the appraisal district's board of directors;
257	257	or
258	258	(B) the appraisal review board.
259	259	(d) A person is ineligible to serve on the appraisal review
260	260	board of an appraisal district established for a county described
261	261	by Section 6.41(d-1) [having a population of more than 100,000] if
262	262	the person:
263	263	(1) is a former member of the board of directors,
264	264	former officer, or former employee of the appraisal district;
265	265	(2) served as a member of the governing body or officer
266	266	of a taxing unit for which the appraisal district appraises
267	267	property, until the fourth anniversary of the date the person
268	268	ceased to be a member or officer; [or]
269	269	(3) appeared before the appraisal review board for
270	270	compensation during the two-year period preceding the date the
271	271	person is appointed; or
272	272	(4) served for all or part of three previous terms as a
273	273	board member or auxiliary board member on the appraisal review
274	274	board.
275	275	SECTION 8. Section 6.42, Tax Code, is amended by amending
276	276	Subsection (a) and adding Subsection (d) to read as follows:
277	277	(a) A majority of the appraisal review board constitutes a
278	278	quorum. The local administrative district judge under Subchapter
279	279	D, Chapter 74, Government Code, in the county in which [board of
280	280	directors of] the appraisal district is established [by resolution]
281	281	shall select a chairman and a secretary from among the members of
282	282	the appraisal review board. The judge [board of directors of the
283	283	appraisal district] is encouraged to select as chairman [of the
284	284	appraisal review board] a member of the appraisal review board, if
285	285	any, who has a background in law and property appraisal.
286	286	(d) The concurrence of a majority of the members of the
287	287	appraisal review board present at a meeting of the board is
288	288	sufficient for a recommendation, determination, decision, or other
289	289	action by the board. The concurrence of a majority of the members
290	290	of a panel of the board present at a meeting of the panel is
291	291	sufficient for a recommendation or other action by the panel. The
292	292	concurrence of more than a majority of the members of the board or
293	293	panel may not be required.
294	294	SECTION 9. Section 41.46, Tax Code, is amended by amending
295	295	Subsection (a) and adding Subsection (d) to read as follows:
296	296	(a) The appraisal review board before which a protest
297	297	hearing is scheduled shall deliver written notice to the property
298	298	owner initiating a protest of the date, time, [and] place, and
299	299	subject matter of [fixed for] the hearing on the protest and of the
300	300	property owner's entitlement to a postponement of the hearing as
301	301	provided by Section 41.45 unless the property owner waives in
302	302	writing notice of the hearing. The board shall deliver the notice
303	303	not later than the 15th day before the date of the hearing.
304	304	(d) The board shall deliver to the property owner initiating
305	305	the protest notice of a protest hearing under this section by
306	306	certified mail if the owner requests delivery by that method in the
307	307	owner's notice of protest under Section 41.44. The board may
308	308	require the owner to pay the cost to deliver the notice by certified
309	309	mail.
310	310	SECTION 10. Section 41.461, Tax Code, is amended to read as
311	311	follows:
312	312	Sec. 41.461. NOTICE OF CERTAIN MATTERS BEFORE HEARING;
313	313	DELIVERY OF REQUESTED INFORMATION. (a) At least 14 days before the
314	314	first scheduled [a] hearing on a protest, the chief appraiser
315	315	shall:
316	316	(1) deliver a copy of the pamphlet prepared by the
317	317	comptroller under Section 5.06 [5.06(a)] to the property owner
318	318	initiating the protest if the owner is representing himself, or to
319	319	an agent representing the owner if requested by the agent;
320	320	(2) inform the property owner that the owner or the
321	321	agent of the owner is entitled on request to [may inspect and may
322	322	obtain] a copy of the data, schedules, formulas, and all other
323	323	information the chief appraiser will [plans to] introduce at the
324	324	hearing to establish any matter at issue; and
325	325	(3) deliver a copy of the hearing procedures
326	326	established by the appraisal review board under Section 41.66 to
327	327	the property owner.
328	328	(b) The chief appraiser may not charge a property owner or
329	329	the designated agent of the owner for copies provided to the [an]
330	330	owner or designated agent under this section, regardless of the
331	331	manner in which the copies are prepared or delivered [may not exceed
332	332	the charge for copies of public information as provided under
333	333	Subchapter F, Chapter 552, Government Code, except:
334	334	[(1) the total charge for copies provided in
335	335	connection with a protest of the appraisal of residential property
336	336	may not exceed $15 for each residence; and
337	337	[(2) the total charge for copies provided in
338	338	connection with a protest of the appraisal of a single unit of
339	339	property subject to appraisal, other than residential property, may
340	340	not exceed $25].
341	341	(c) A chief appraiser shall deliver information requested
342	342	by a property owner or the designated agent of the owner under
343	343	Subsection (a)(2):
344	344	(1) by regular first-class mail;
345	345	(2) in an electronic format as provided by an
346	346	agreement under Section 1.085; or
347	347	(3) subject to Subsection (d), by referring the owner
348	348	or agent to the uniform resource locator (URL) address on an
349	349	Internet website maintained by the appraisal district on which the
350	350	requested information is identifiable and readily available.
351	351	(d) If a chief appraiser delivers information requested by a
352	352	property owner or the designated agent of the owner under
353	353	Subsection (a)(2) by referring the owner or agent to a uniform
354	354	resource locator (URL) address on an Internet website as authorized
355	355	by Subsection (c)(3), the referral must contain a statement in a
356	356	conspicuous font that clearly indicates that the owner or agent may
357	357	on request receive the information by regular first-class mail. On
358	358	request by a property owner or the designated agent of the owner,
359	359	the chief appraiser must provide the information by regular
360	360	first-class mail.
361	361	SECTION 11. Section 41.47, Tax Code, is amended by adding
362	362	Subsections (a-1) and (f) and amending Subsection (e) to read as
363	363	follows:
364	364	(a-1) The board may not determine the appraised value of the
365	365	property that is the subject of a protest to be an amount greater
366	366	than the appraised value of the property as shown in the appraisal
367	367	records submitted to the board by the chief appraiser under Section
368	368	25.22 or 25.23.
369	369	(e) The notice of the issuance of the order must contain a
370	370	prominently printed statement in upper-case bold lettering
371	371	informing the property owner in clear and concise language of the
372	372	property owner's right to appeal the order of the board [board's
373	373	decision] to district court. The statement must describe the
374	374	deadline prescribed by Section 42.06(a) [of this code] for filing a
375	375	written notice of appeal[,] and the deadline prescribed by Section
376	376	42.21(a) [of this code] for filing the petition for review with the
377	377	district court.
378	378	(f) The appraisal review board shall take the actions
379	379	required by Subsections (a) and (d) not later than the 15th day
380	380	after the date the hearing on the protest is concluded.
381	381	SECTION 12. Section 41.66, Tax Code, is amended by amending
382	382	Subsections (h), (i), and (j) and adding Subsections (j-1) and (p)
383	383	to read as follows:
384	384	(h) The appraisal review board shall postpone a hearing on a
385	385	protest if the property owner or the designated agent of the owner
386	386	requests additional time to prepare for the hearing and establishes
387	387	to the board that the chief appraiser failed to comply with Section
388	388	41.461. The board is not required to postpone a hearing more than
389	389	one time under this subsection.
390	390	(i) A hearing on a protest filed by a property owner or the
391	391	designated agent of the owner [who is not represented by an agent
392	392	designated under Section 1.111] shall be set for a time and date
393	393	certain. If the hearing is not commenced within two hours of the
394	394	time set for the hearing, the appraisal review board shall postpone
395	395	the hearing on the request of the property owner or the designated
396	396	agent of the owner.
397	397	(j) On the request of a property owner or the [a] designated
398	398	agent of the owner, an appraisal review board shall schedule
399	399	hearings on protests concerning up to 20 designated properties to
400	400	be held consecutively on the same day. The designated properties
401	401	must be identified in the same notice of protest, and the notice
402	402	must contain in boldfaced type the statement "request for same-day
403	403	protest hearings." A property owner or the designated agent of the
404	404	owner may [not] file more than one request under this subsection
405	405	with the appraisal review board in the same tax year. The appraisal
406	406	review board may schedule hearings on protests concerning more than
407	407	20 properties filed by the same property owner or the designated
408	408	agent of the owner and may use different panels to conduct the
409	409	hearings based on the board's customary scheduling. The appraisal
410	410	review board may follow the practices customarily used by the board
411	411	in the scheduling of hearings under this subsection.
412	412	(j-1) An appraisal review board may schedule the hearings on
413	413	all protests filed by a property owner or the designated agent of
414	414	the owner to be held consecutively. The notice of the hearings must
415	415	state the date and time that the first hearing will begin, state the
416	416	date the last hearing will end, and list the order in which the
417	417	hearings will be held. The order of the hearings listed in the
418	418	notice may not be changed without the agreement of the property
419	419	owner or the designated agent of the owner, the chief appraiser, and
420	420	the appraisal review board. The board may not reschedule a hearing
421	421	for which notice is given under this subsection to a date earlier
422	422	than the seventh day after the date the last hearing was scheduled
423	423	to end unless agreed to by the property owner or the designated
424	424	agent of the owner, the chief appraiser, and the appraisal review
425	425	board. Unless agreed to by the parties, the board must provide
426	426	written notice of the date and time of the rescheduled hearing to
427	427	the property owner or the designated agent of the owner not later
428	428	than the seventh day before the date of the hearing.
429	429	(p) At the end of a hearing on a protest, the appraisal
430	430	review board shall provide the property owner or the designated
431	431	agent of the owner one or more documents indicating that the members
432	432	of the board hearing the protest signed the affidavit required by
433	433	Subsection (g).
434	434	SECTION 13. Section 41.67(d), Tax Code, is amended to read
435	435	as follows:
436	436	(d) Information that was previously requested under Section
437	437	41.461 by the protesting party that was not delivered [made
438	438	available] to the protesting party at least 14 days before the first
439	439	scheduled [or postponed] hearing may not be used or offered in any
440	440	form as evidence in the hearing, including as a document or through
441	441	argument or testimony.
442	442	SECTION 14. Section 41.71, Tax Code, is amended to read as
443	443	follows:
444	444	Sec. 41.71. EVENING AND WEEKEND HEARINGS. (a) An
445	445	appraisal review board by rule shall provide for hearings on
446	446	protests [in the evening or] on a Saturday or after 5 p.m. on a
447	447	weekday [Sunday].
448	448	(b) The board may not schedule:
449	449	(1) the first hearing on a protest held on a weekday
450	450	evening to begin after 7 p.m.; or
451	451	(2) a hearing on a protest on a Sunday.
452	452	SECTION 15. Section 41A.06(b), Tax Code, is amended to read
453	453	as follows:
454	454	(b) To initially qualify to serve as an arbitrator under
455	455	this chapter, a person must:
456	456	(1) meet the following requirements, as applicable:
457	457	(A) be licensed as an attorney in this state; or
458	458	(B) have:
459	459	(i) completed at least 30 hours of training
460	460	in arbitration and alternative dispute resolution procedures from a
461	461	university, college, or legal or real estate trade association; and
462	462	(ii) been licensed or certified
463	463	continuously during the five years preceding the date the person
464	464	agrees to serve as an arbitrator as:
465	465	(a) a real estate broker or sales
466	466	agent under Chapter 1101, Occupations Code;
467	467	(b) a real estate appraiser under
468	468	Chapter 1103, Occupations Code; or
469	469	(c) a certified public accountant
470	470	under Chapter 901, Occupations Code; [and]
471	471	(2) complete the courses for training and education of
472	472	appraisal review board members established under Sections 5.041(a)
473	473	and (e-1) and be issued a certificate for each course indicating
474	474	course completion;
475	475	(3) complete the training program on property tax law
476	476	for the training and education of arbitrators established under
477	477	Section 5.043; and
478	478	(4) agree to conduct an arbitration for a fee that is
479	479	not more than:
480	480	(A) $400, if the property qualifies as the
481	481	owner's residence homestead under Section 11.13 and the appraised
482	482	or market value, as applicable, of the property is $500,000 or less,
483	483	as determined by the order;
484	484	(B) $450, if the property qualifies as the
485	485	owner's residence homestead under Section 11.13 and the appraised
486	486	or market value, as applicable, of the property is more than
487	487	$500,000, as determined by the order;
488	488	(C) $450, if the property does not qualify as the
489	489	owner's residence homestead under Section 11.13 and the appraised
490	490	or market value, as applicable, of the property is $1 million or
491	491	less, as determined by the order;
492	492	(D) $750, if the property does not qualify as the
493	493	owner's residence homestead under Section 11.13 and the appraised
494	494	or market value, as applicable, of the property is more than $1
495	495	million but not more than $2 million, as determined by the order;
496	496	(E) $1,000, if the property does not qualify as
497	497	the owner's residence homestead under Section 11.13 and the
498	498	appraised or market value, as applicable, of the property is more
499	499	than $2 million but not more than $3 million, as determined by the
500	500	order; or
501	501	(F) $1,500, if the property does not qualify as
502	502	the owner's residence homestead under Section 11.13 and the
503	503	appraised or market value, as applicable, of the property is more
504	504	than $3 million but not more than $5 million, as determined by the
505	505	order.
506	506	SECTION 16. Sections 41A.061(b) and (c), Tax Code, are
507	507	amended to read as follows:
508	508	(b) To renew the person's agreement to serve as an
509	509	arbitrator, the person must:
510	510	(1) file a renewal application with the comptroller at
511	511	the time and in the manner prescribed by the comptroller;
512	512	(2) continue to meet the requirements provided by
513	513	Sections 41A.06(b)(1) and (4) [Section 41A.06(b)]; and
514	514	(3) during the preceding two years have completed at
515	515	least eight hours of continuing education in arbitration and
516	516	alternative dispute resolution procedures offered by a university,
517	517	college, real estate trade association, or legal association.
518	518	(c) The comptroller shall remove a person from the registry
519	519	if:
520	520	(1) the person fails or declines to renew the person's
521	521	agreement to serve as an arbitrator in the manner required by this
522	522	section; [or]
523	523	(2) the comptroller determines by clear and convincing
524	524	evidence that there is good cause to remove the person from the
525	525	registry, including evidence of repeated bias or misconduct by the
526	526	person while acting as an arbitrator; or
527	527	(3) the person fails to complete a revised training
528	528	program on property tax law for the training and education of
529	529	arbitrators established under Section 5.043 not later than the
530	530	120th day after the date the program is available to be taken if the
531	531	comptroller:
532	532	(A) revises the program after the person is
533	533	included in the registry; and
534	534	(B) certifies that the program is substantially
535	535	revised.
536	536	SECTION 17. Section 41A.09(b), Tax Code, is amended to read
537	537	as follows:
538	538	(b) An award under this section:
539	539	(1) must include a determination of the appraised or
540	540	market value, as applicable, of the property that is the subject of
541	541	the appeal;
542	542	(2) may include any remedy or relief a court may order
543	543	under Chapter 42 in an appeal relating to the appraised or market
544	544	value of property;
545	545	(3) shall specify the arbitrator's fee, which may not
546	546	exceed the amount provided by Section 41A.06(b)(4) [41A.06(b)(2)];
547	547	(4) is final and may not be appealed except as
548	548	permitted under Section 171.088, Civil Practice and Remedies Code,
549	549	for an award subject to that section; and
550	550	(5) may be enforced in the manner provided by
551	551	Subchapter D, Chapter 171, Civil Practice and Remedies Code.
552	552	SECTION 18. Section 403.302(o), Government Code, is amended
553	553	to read as follows:
554	554	(o) The comptroller shall adopt rules governing the conduct
555	555	of the study after consultation with the comptroller's property tax
556	556	administration advisory board [Comptroller's Property Value Study
557	557	Advisory Committee].
558	558	SECTION 19. The following provisions are repealed:
559	559	(1) Sections 403.302(m-1) and (n), Government Code;
560	560	(2) Sections 5.103(e) and (f), Tax Code;
561	561	(3) Section 6.412(e), Tax Code; and
562	562	(4) Section 41A.06(c), Tax Code.
563	563	SECTION 20. Section 5.041, Tax Code, as amended by this Act,
564	564	applies only to an appraisal review board member appointed to serve
565	565	a term of office that begins on or after the effective date of this
566	566	Act.
567	567	SECTION 21. The comptroller shall implement Section 5.043,
568	568	Tax Code, as added by this Act, as soon as practicable after the
569	569	effective date of this Act.
570	570	SECTION 22. The comptroller shall establish the web page
571	571	and prepare and make available the survey form and instructions for
572	572	completing and submitting the form required by Section 5.104, Tax
573	573	Code, as added by this Act, as soon as practicable after the
574	574	effective date of this Act. An appraisal district is not required to
575	575	provide the document described by Subsection (d) of that section to
576	576	a property owner or the designated agent of the owner and is not
577	577	required to provide the survey form or instructions under a
578	578	requirement of that section until the web page is established and
579	579	the form and instructions are prepared and made available by the
580	580	comptroller.
581	581	SECTION 23. Section 6.412, Tax Code, as amended by this Act,
582	582	does not affect the eligibility of a person serving on an appraisal
583	583	review board immediately before the effective date of this Act to
584	584	continue to serve on the board for the term to which the member was
585	585	appointed.
586	586	SECTION 24. Section 6.42(d), Tax Code, as added by this Act,
587	587	applies only to a recommendation, determination, decision, or other
588	588	action by an appraisal review board or a panel of such a board on or
589	589	after the effective date of this Act. A recommendation,
590	590	determination, decision, or other action by an appraisal review
591	591	board or a panel of such a board before the effective date of this
592	592	Act is governed by the law as it existed immediately before that
593	593	date, and that law is continued in effect for that purpose.
594	594	SECTION 25. The changes in law made by this Act to Chapter
595	595	41, Tax Code, apply only to a protest for which the notice of
596	596	protest was filed by a property owner or the designated agent of the
597	597	owner with the appraisal review board established for an appraisal
598	598	district on or after the effective date of this Act.
599	599	SECTION 26. The changes in law made by this Act in the
600	600	qualifications of persons serving as arbitrators in binding
601	601	arbitrations of appeals of appraisal review board orders do not
602	602	affect the entitlement of a person serving as an arbitrator
603	603	immediately before the effective date of this Act to continue to
604	604	serve as an arbitrator and to conduct hearings on arbitrations
605	605	until the person is required to renew the person's agreement with
606	606	the comptroller to serve as an arbitrator. The changes in law apply
607	607	only to a person who initially qualifies to serve as an arbitrator
608	608	or who renews the person's agreement with the comptroller to serve
609	609	as an arbitrator on or after the effective date of this Act. This
610	610	Act does not prohibit a person who is serving as an arbitrator on
611	611	the effective date of this Act from renewing the person's agreement
612	612	with the comptroller to serve as an arbitrator if the person has the
613	613	qualifications required for an arbitrator under the Tax Code as
614	614	amended by this Act.
615	615	SECTION 27. This Act takes effect January 1, 2020.