Texas 2023 - 88th Regular

Texas House Bill HB4980 Compare Versions

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1	1	88R10829 DRS-F
2	2	By: Noble H.B. No. 4980
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the appeal of certain ad valorem tax determinations
8	8	through binding arbitration.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 41A.03, Tax Code, is amended by amending
11	11	Subsection (a) and adding Subsections (c) and (d) to read as
12	12	follows:
13	13	(a) To appeal an appraisal review board order under this
14	14	chapter, a property owner must file with the comptroller [appraisal
15	15	district] not later than the 60th day after the date the property
16	16	owner receives notice of the order:
17	17	(1) a completed request for binding arbitration under
18	18	this chapter in the form prescribed by Section 41A.04; and
19	19	(2) an arbitration deposit [made payable to the
20	20	comptroller] in the amount of:
21	21	(A) $450, if the property qualifies as the
22	22	owner's residence homestead under Section 11.13 and the appraised
23	23	or market value, as applicable, of the property is $500,000 or less,
24	24	as determined by the order;
25	25	(B) $500, if the property qualifies as the
26	26	owner's residence homestead under Section 11.13 and the appraised
27	27	or market value, as applicable, of the property is more than
28	28	$500,000, as determined by the order;
29	29	(C) $500, if the property does not qualify as the
30	30	owner's residence homestead under Section 11.13 and the appraised
31	31	or market value, as applicable, of the property is $1 million or
32	32	less, as determined by the order;
33	33	(D) $800, if the property does not qualify as the
34	34	owner's residence homestead under Section 11.13 and the appraised
35	35	or market value, as applicable, of the property is more than $1
36	36	million but not more than $2 million, as determined by the order;
37	37	(E) $1,050, if the property does not qualify as
38	38	the owner's residence homestead under Section 11.13 and the
39	39	appraised or market value, as applicable, of the property is more
40	40	than $2 million but not more than $3 million, as determined by the
41	41	order; or
42	42	(F) $1,550, if the property does not qualify as
43	43	the owner's residence homestead under Section 11.13 and the
44	44	appraised or market value, as applicable, of the property is more
45	45	than $3 million but not more than $5 million, as determined by the
46	46	order.
47	47	(c) If a property owner files a request for binding
48	48	arbitration through an electronic system, the property owner must
49	49	pay the arbitration deposit required by Subsection (a) through the
50	50	electronic system.
51	51	(d) If a property owner does not file a request for binding
52	52	arbitration through an electronic system, the property owner must
53	53	pay the arbitration deposit required by Subsection (a) by check or
54	54	money order made payable to the comptroller or by another form of
55	55	payment acceptable to the comptroller.
56	56	SECTION 2. Section 41A.04, Tax Code, is amended to read as
57	57	follows:
58	58	Sec. 41A.04. CONTENTS OF REQUEST FORM. The comptroller by
59	59	rule shall prescribe the form of a request for binding arbitration
60	60	under this chapter. The form must require the property owner to
61	61	provide only:
62	62	(1) a brief statement that explains the basis for the
63	63	property owner's appeal of the appraisal review board order;
64	64	(2) a statement of the property owner's opinion of the
65	65	appraised or market value, as applicable, of the property that is
66	66	the subject of the appeal; and
67	67	(3) any other information reasonably necessary for the
68	68	comptroller to process the request and appoint [appraisal district
69	69	to request appointment of] an arbitrator.
70	70	SECTION 3. Section 41A.05(a), Tax Code, is amended to read
71	71	as follows:
72	72	(a) Not later than the 10th day after the date an appraisal
73	73	district receives notification that a [from a property owner a
74	74	completed] request for binding arbitration has been filed [under
75	75	this chapter and an arbitration deposit as required by Section
76	76	41A.03], the appraisal district shall, in the manner prescribed by
77	77	the comptroller, provide to the comptroller any information
78	78	reasonably necessary for the comptroller to process the request and
79	79	appoint an arbitrator[:
80	80	[(1) submit the request and deposit to the
81	81	comptroller; and
82	82	[(2) request the comptroller to appoint a qualified
83	83	arbitrator to conduct the arbitration].
84	84	SECTION 4. Section 41A.08, Tax Code, is amended by adding
85	85	Subsections (c), (d), and (e) to read as follows:
86	86	(c) The designation of an agent by a property owner under
87	87	this section must be made by written authorization on a form
88	88	prescribed by the comptroller and signed by the property owner or an
89	89	authorized individual other than an agent designated under Section
90	90	1.111. The designation must authorize the agent to represent the
91	91	owner in an arbitration proceeding under this chapter. The
92	92	designation takes effect when the property owner or authorized
93	93	individual signs the form.
94	94	(d) A property owner's agent shall retain the form described
95	95	by Subsection (c) and shall produce the form immediately upon
96	96	request from:
97	97	(1) the property owner or authorized individual
98	98	described by Subsection (c);
99	99	(2) the appraisal district that is party to the
100	100	arbitration under this chapter;
101	101	(3) the appraisal review board that is party to the
102	102	arbitration under this chapter;
103	103	(4) the arbitrator assigned to the arbitration under
104	104	this chapter; or
105	105	(5) the comptroller.
106	106	(e) Notwithstanding any other law, a property owner may
107	107	assign to an agent or entity the property owner's right to receive a
108	108	refund of an arbitration deposit. An assignment under this
109	109	subsection must be made in writing on a form prescribed by the
110	110	comptroller.
111	111	SECTION 5. Section 41A.11, Tax Code, is amended to read as
112	112	follows:
113	113	Sec. 41A.11. POSTAPPEAL ADMINISTRATIVE PROCEDURES. An
114	114	arbitration award or settlement reached between the parties to an
115	115	arbitration under this chapter is considered to be a final
116	116	determination of an appeal for purposes of Subchapter C, Chapter
117	117	42.
118	118	SECTION 6. The change in law made by this Act applies only
119	119	to a request for arbitration made on or after the effective date of
120	120	this Act.
121	121	SECTION 7. This Act takes effect January 1, 2024.