Texas 2023 - 88th Regular

Texas Senate Bill SB2355 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	S.B. No. 2355
2	2
3	3
4	4	AN ACT
5	5	relating to the appeal of certain ad valorem tax determinations
6	6	through binding arbitration.
7	7	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	8	SECTION 1. Section 41A.03, Tax Code, is amended by amending
9	9	Subsection (a) and adding Subsections (c) and (d) to read as
10	10	follows:
11	11	(a) To appeal an appraisal review board order under this
12	12	chapter, a property owner must file with the comptroller [appraisal
13	13	district] not later than the 60th day after the date the property
14	14	owner receives notice of the order:
15	15	(1) a completed request for binding arbitration under
16	16	this chapter in the form prescribed by Section 41A.04; and
17	17	(2) an arbitration deposit [made payable to the
18	18	comptroller] in the amount of:
19	19	(A) $450, if the property qualifies as the
20	20	owner's residence homestead under Section 11.13 and the appraised
21	21	or market value, as applicable, of the property is $500,000 or less,
22	22	as determined by the order;
23	23	(B) $500, if the property qualifies as the
24	24	owner's residence homestead under Section 11.13 and the appraised
25	25	or market value, as applicable, of the property is more than
26	26	$500,000, as determined by the order;
27	27	(C) $500, if the property does not qualify as the
28	28	owner's residence homestead under Section 11.13 and the appraised
29	29	or market value, as applicable, of the property is $1 million or
30	30	less, as determined by the order;
31	31	(D) $800, if the property does not qualify as the
32	32	owner's residence homestead under Section 11.13 and the appraised
33	33	or market value, as applicable, of the property is more than $1
34	34	million but not more than $2 million, as determined by the order;
35	35	(E) $1,050, if the property does not qualify as
36	36	the owner's residence homestead under Section 11.13 and the
37	37	appraised or market value, as applicable, of the property is more
38	38	than $2 million but not more than $3 million, as determined by the
39	39	order; or
40	40	(F) $1,550, if the property does not qualify as
41	41	the owner's residence homestead under Section 11.13 and the
42	42	appraised or market value, as applicable, of the property is more
43	43	than $3 million but not more than $5 million, as determined by the
44	44	order.
45	45	(c) If a property owner files a request for binding
46	46	arbitration through an electronic system, the property owner must
47	47	pay the arbitration deposit required by Subsection (a) through the
48	48	electronic system.
49	49	(d) If a property owner does not file a request for binding
50	50	arbitration through an electronic system, the property owner must
51	51	pay the arbitration deposit required by Subsection (a) by check or
52	52	money order made payable to the comptroller or by another form of
53	53	payment acceptable to the comptroller.
54	54	SECTION 2. Section 41A.04, Tax Code, is amended to read as
55	55	follows:
56	56	Sec. 41A.04. CONTENTS OF REQUEST FORM. The comptroller by
57	57	rule shall prescribe the form of a request for binding arbitration
58	58	under this chapter. The form must require the property owner to
59	59	provide only:
60	60	(1) a brief statement that explains the basis for the
61	61	property owner's appeal of the appraisal review board order;
62	62	(2) a statement of the property owner's opinion of the
63	63	appraised or market value, as applicable, of the property that is
64	64	the subject of the appeal; and
65	65	(3) any other information reasonably necessary for the
66	66	comptroller to process the request and appoint [appraisal district
67	67	to request appointment of] an arbitrator.
68	68	SECTION 3. Section 41A.05(a), Tax Code, is amended to read
69	69	as follows:
70	70	(a) Not later than the 10th day after the date an appraisal
71	71	district receives notification that a [from a property owner a
72	72	completed] request for binding arbitration has been filed [under
73	73	this chapter and an arbitration deposit as required by Section
74	74	41A.03], the appraisal district shall, in the manner prescribed by
75	75	the comptroller, provide to the comptroller any information
76	76	reasonably necessary for the comptroller to process the request and
77	77	appoint an arbitrator[:
78	78	[(1) submit the request and deposit to the
79	79	comptroller; and
80	80	[(2) request the comptroller to appoint a qualified
81	81	arbitrator to conduct the arbitration].
82	82	SECTION 4. Section 41A.08, Tax Code, is amended by adding
83	83	Subsections (c), (d), and (e) to read as follows:
84	84	(c) The designation of an agent by a property owner under
85	85	this section must be made by written authorization on a form
86	86	prescribed by the comptroller and signed by the property owner or an
87	87	authorized individual other than an agent designated under Section
88	88	1.111. The designation must authorize the agent to represent the
89	89	owner in an arbitration proceeding under this chapter. The
90	90	designation takes effect when the property owner or authorized
91	91	individual signs the form.
92	92	(d) A property owner's agent shall retain the form described
93	93	by Subsection (c) and shall produce the form immediately upon
94	94	request from:
95	95	(1) the property owner or authorized individual
96	96	described by Subsection (c);
97	97	(2) the appraisal district that is party to the
98	98	arbitration under this chapter;
99	99	(3) the appraisal review board that is party to the
100	100	arbitration under this chapter;
101	101	(4) the arbitrator assigned to the arbitration under
102	102	this chapter; or
103	103	(5) the comptroller.
104	104	(e) Notwithstanding any other law, a property owner may
105	105	assign to an agent or entity the property owner's right to receive a
106	106	refund of an arbitration deposit. An assignment under this
107	107	subsection must be made in writing on a form prescribed by the
108	108	comptroller.
109	109	SECTION 5. Section 41A.11, Tax Code, is amended to read as
110	110	follows:
111	111	Sec. 41A.11. POSTAPPEAL ADMINISTRATIVE PROCEDURES. An
112	112	arbitration award or settlement reached between the parties to an
113	113	arbitration under this chapter is considered to be a final
114	114	determination of an appeal for purposes of Subchapter C, Chapter
115	115	42.
116	116	SECTION 6. The change in law made by this Act applies only
117	117	to a request for arbitration made on or after the effective date of
118	118	this Act.
119	119	SECTION 7. This Act takes effect January 1, 2024.
120	120	______________________________ ______________________________
121	121	President of the Senate Speaker of the House
122	122	I hereby certify that S.B. No. 2355 passed the Senate on
123	123	April 4, 2023, by the following vote: Yeas 31, Nays 0.
124	124	______________________________
125	125	Secretary of the Senate
126	126	I hereby certify that S.B. No. 2355 passed the House on
127	127	May 12, 2023, by the following vote: Yeas 140, Nays 0, two
128	128	present not voting.
129	129	______________________________
130	130	Chief Clerk of the House
131	131	Approved:
132	132	______________________________
133	133	Date
134	134	______________________________
135	135	Governor