Bill Text: TX SB21 | 2017 | 85th Legislature 1st Special Session | Introduced


Bill Title: Relating to the system for protesting or appealing certain ad valorem tax determinations; authorizing a fee.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2017-07-10 - Filed [SB21 Detail]

Download: Texas-2017-SB21-Introduced.html
  85S10018 TJB-F
 
  By: Nelson S.B. No. 21
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the system for protesting or appealing certain ad
  valorem tax determinations; authorizing a fee.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 1.085(a), Tax Code, is amended to read as
  follows:
         (a)  Notwithstanding any other provision in this title and
  except as provided by this section, any notice, rendition,
  application form, or completed application, or information
  requested under Section 41.461(a)(2), that is required or permitted
  by this title to be delivered between a chief appraiser, an
  appraisal district, an appraisal review board, or any combination
  of those persons and a property owner or [between a chief appraiser,
  an appraisal district, an appraisal review board, or any
  combination of those persons and] a person designated by a property
  owner under Section 1.111(f) may be delivered in an electronic
  format if the chief appraiser and the property owner or person
  designated by the owner agree under this section.
         SECTION 2.  Chapter 5, Tax Code, is amended by adding Section
  5.01 to read as follows:
         Sec. 5.01.  PROPERTY TAX ADMINISTRATION ADVISORY BOARD.
  (a)  The comptroller shall appoint the property tax administration
  advisory board to advise the comptroller with respect to the
  division or divisions within the office of the comptroller with
  primary responsibility for state administration of property
  taxation and state oversight of appraisal districts and local tax
  offices. The advisory board may make recommendations to the
  comptroller regarding improving the effectiveness and efficiency
  of the property tax system, best practices, and complaint
  resolution procedures.  The comptroller shall post the
  recommendations of the advisory board on the comptroller's Internet
  website.
         (b)  The advisory board is composed of at least six members
  appointed by the comptroller. The members of the board should
  include:
               (1)  representatives of property tax payers, appraisal
  districts, and school districts; and
               (2)  a person who has knowledge or experience in
  conducting ratio studies.
         (c)  The members of the advisory board serve at the pleasure
  of the comptroller.
         (d)  Any advice to the comptroller relating to a matter
  described by Subsection (a) that is provided by a member of the
  advisory board must be provided at a meeting called by the
  comptroller.
         (e)  Chapter 2110, Government Code, does not apply to the
  advisory board.
         SECTION 3.  Sections 5.041(b), (c), and (e-1), Tax Code, are
  amended to read as follows:
         (b)  A member of the appraisal review board established for
  an appraisal district must complete the course established under
  Subsection (a). The course must provide at least eight hours of
  classroom training and education. A member of the appraisal review
  board may not participate in a hearing conducted by the board unless
  the person has completed the course established under Subsection
  (a) and received a certificate of course completion.
         (c)  The comptroller may contract with service providers to
  assist with the duties imposed under Subsection (a), but the course
  required may not be provided by an appraisal district, the chief
  appraiser or another employee of an appraisal district, a member of
  the board of directors of an appraisal district, a member of an
  appraisal review board, or a taxing unit.  The comptroller may
  assess a fee to recover a portion of the costs incurred for the
  training course, but the fee may not exceed $50 per person trained.  
  If the training is provided to an individual other than a member of
  an appraisal review board, the comptroller may assess a fee not to
  exceed $50 per person trained.
         (e-1)  In addition to the course established under
  Subsection (a), the comptroller shall approve curricula and provide
  materials for use in a continuing education course for members of an
  appraisal review board.  The course must provide at least four hours
  of classroom training and education. The curricula and materials
  must include information regarding:
               (1)  the cost, income, and market data comparison
  methods of appraising property;
               (2)  the appraisal of business personal property;
               (3)  the determination of capitalization rates for
  property appraisal purposes;
               (4)  the duties of an appraisal review board;
               (5)  the requirements regarding the independence of an
  appraisal review board from the board of directors and the chief
  appraiser and other employees of the appraisal district;
               (6)  the prohibitions against ex parte communications
  applicable to appraisal review board members;
               (7)  the Uniform Standards of Professional Appraisal
  Practice;
               (8)  the duty of the appraisal district to substantiate
  the district's determination of the value of property;
               (9)  the requirements regarding the equal and uniform
  appraisal of property;
               (10)  the right of a property owner to protest the
  appraisal of the property as provided by Chapter 41; and
               (11)  a detailed explanation of each of the actions
  described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413,
  41.42, and 41.43 so that members are fully aware of each of the
  grounds on which a property appraisal can be appealed.
         SECTION 4.  Chapter 5, Tax Code, is amended by adding Section
  5.043 to read as follows:
         Sec. 5.043.  TRAINING OF ARBITRATORS. (a)  This section
  applies only to persons who have agreed to serve as arbitrators
  under Chapter 41A.
         (b)  The comptroller shall:
               (1)  approve curricula and provide an arbitration
  manual and other materials for use in training and educating
  arbitrators;
               (2)  make all materials for use in training and
  educating arbitrators freely available online; and
               (3)  establish and supervise a training program on
  property tax law for the training and education of arbitrators.
         (c)  The training program must:
               (1)  emphasize the requirements regarding the equal and
  uniform appraisal of property; and
               (2)  be at least four hours in length.
         (d)  The training program may be provided online.  The
  comptroller by rule may prescribe the manner by which the
  comptroller may verify that a person taking the training program
  online has taken and completed the program.
         (e)  The comptroller may contract with service providers to
  assist with the duties imposed under Subsection (b), but the
  training program may not be provided by an appraisal district, the
  chief appraiser or another employee of an appraisal district, a
  member of the board of directors of an appraisal district, a member
  of an appraisal review board, or a taxing unit. The comptroller may
  assess a fee to recover a portion of the costs incurred for the
  training program, but the fee may not exceed $50 for each person
  trained.
         (f)  The comptroller shall prepare an arbitration manual for
  use in the training program. The manual shall be updated regularly
  and may be revised on request, in writing, to the comptroller.  The
  revised language must be approved by the unanimous agreement of a
  committee selected by the comptroller and representing, equally,
  taxpayers and chief appraisers.  The person requesting the revision
  must pay the costs of mediation if the comptroller determines that
  mediation is required.
         SECTION 5.  Section 5.102(a), Tax Code, is amended to read as
  follows:
         (a)  At least once every two years, the comptroller shall
  review the governance of each appraisal district, taxpayer
  assistance provided, and the operating and appraisal standards,
  procedures, and methodology used by each appraisal district, to
  determine compliance with generally accepted standards,
  procedures, and methodology.  After consultation with the property
  tax administration advisory board [committee created under Section
  403.302, Government Code], the comptroller by rule may establish
  procedures and standards for conducting and scoring the review.
         SECTION 6.  Chapter 5, Tax Code, is amended by adding Section
  5.104 to read as follows:
         Sec. 5.104.  APPRAISAL REVIEW BOARD SURVEY; REPORT.  (a)  The
  comptroller shall prepare:
               (1)  an appraisal review board survey form that allows
  an individual described by Subsection (b) to submit comments and
  suggestions to the comptroller regarding an appraisal review board;
  and
               (2)  instructions for completing and submitting the
  form.
         (b)  The following individuals may complete and submit a
  survey form under this section:
               (1)  a property owner who files a motion under Section
  25.25 to correct the appraisal roll or a protest under Chapter 41;
               (2)  the designated agent of the property owner; or
               (3)  a designated representative of the appraisal
  district in which the motion or protest is filed who attends the
  hearing on the motion or protest.
         (c)  The survey form must allow an individual to submit
  comments and suggestions regarding:
               (1)  the matters listed in Section 5.103(b); and
               (2)  any other matter related to the fairness and
  efficiency of the appraisal review board.
         (d)  An appraisal district must provide the survey form and
  the instructions for completing and submitting the form to each
  property owner or designated agent of the owner:
               (1)  at or before each hearing conducted under Section
  25.25 or Chapter 41 by the appraisal review board established for
  the appraisal district or by a panel of the board; and
               (2)  with each order under Section 25.25 or 41.47
  determining a motion or protest, as applicable, delivered by the
  board or by a panel of the board.
         (e)  An individual who elects to submit the survey form must
  submit the form to the comptroller as provided by this section.  An
  appraisal district may not accept a survey form submitted under
  this section.  An individual may submit only one survey form for
  each motion or protest.
         (f)  The comptroller shall allow an individual to submit a
  survey form to the comptroller in the following manner:
               (1)  in person;
               (2)  by mail;
               (3)  by electronic mail; or
               (4)  through a web page on the comptroller's Internet
  website that allows the individual to complete and submit the form.
         (g)  An appraisal district may not require a property owner
  or the designated agent of the owner to complete a survey form at
  the appraisal office in order to be permitted to submit the form to
  the comptroller.
         (h)  A property owner or the designated agent of the owner
  who elects to submit a survey form provided to the owner or agent
  under Subsection (d)(1) or (2) must submit the form not later than
  the earlier of the 45th day after the date:
               (1)  the form is sent to the owner or agent under
  Subsection (d)(2); or
               (2)  the matter that is the subject of the protest is
  finally resolved if the protest is settled or otherwise resolved in
  a manner that does not require the issuance of an order described by
  Subsection (d)(2).
         (i)  A designated representative of an appraisal district
  who elects to submit a survey form following a hearing conducted
  under Section 25.25 or Chapter 41 must submit the form not later
  than the 45th day after the date the form is sent to the property
  owner or designated agent of the owner under Subsection (d)(2)
  following that hearing.
         (j)  The comptroller shall issue an annual report that
  summarizes the information included in the survey forms submitted
  during the preceding year. The report may not disclose the identity
  of an individual who submitted a survey form.
         (k)  The comptroller may adopt rules necessary to implement
  this section.
         SECTION 7.  Sections 6.412(a) and (d), Tax Code, are amended
  to read as follows:
         (a)  An individual is ineligible to serve on an appraisal
  review board if the individual:
               (1)  is related within the second degree by
  consanguinity or affinity, as determined under Chapter 573,
  Government Code, to an individual who is engaged in the business of
  appraising property for compensation for use in proceedings under
  this title or of representing property owners for compensation in
  proceedings under this title in the appraisal district for which
  the appraisal review board is established;
               (2)  owns property on which delinquent taxes have been
  owed to a taxing unit for more than 60 days after the date the
  individual knew or should have known of the delinquency unless:
                     (A)  the delinquent taxes and any penalties and
  interest are being paid under an installment payment agreement
  under Section 33.02; or
                     (B)  a suit to collect the delinquent taxes is
  deferred or abated under Section 33.06 or 33.065; or
               (3)  is related within the third degree by
  consanguinity or within the second degree by affinity, as
  determined under Chapter 573, Government Code, to a member of:
                     (A)  the appraisal district's board of directors;
  or
                     (B)  the appraisal review board.
         (d)  A person is ineligible to serve on the appraisal review
  board of an appraisal district established for a county described
  by Section 6.41(d-1) [having a population of more than 100,000] if
  the person:
               (1)  is a former member of the board of directors,
  former officer, or former employee of the appraisal district;
               (2)  served as a member of the governing body or officer
  of a taxing unit for which the appraisal district appraises
  property, until the fourth anniversary of the date the person
  ceased to be a member or officer; [or]
               (3)  appeared before the appraisal review board for
  compensation during the two-year period preceding the date the
  person is appointed; or
               (4)  served for all or part of three previous terms as a
  board member or auxiliary board member on the appraisal review
  board.
         SECTION 8.  Section 6.42, Tax Code, is amended by amending
  Subsection (a) and adding Subsection (d) to read as follows:
         (a)  A majority of the appraisal review board constitutes a
  quorum. The local administrative district judge under Subchapter
  D, Chapter 74, Government Code, in the county in which [board of
  directors of] the appraisal district is established [by resolution]
  shall select a chairman and a secretary from among the members of
  the appraisal review board.  The judge [board of directors of the
  appraisal district] is encouraged to select as chairman [of the
  appraisal review board] a member of the appraisal review board, if
  any, who has a background in law and property appraisal.
         (d)  The concurrence of a majority of the members of the
  appraisal review board or a panel of the board present at a meeting
  of the board or panel is sufficient for a recommendation,
  determination, decision, or other action by the board or panel, and
  the concurrence of more than a majority of the members of the board
  or panel may not be required.
         SECTION 9.  Section 25.25(c), Tax Code, is amended to read as
  follows:
         (c)  The appraisal review board, on motion of the chief
  appraiser or of a property owner, may direct by written order
  changes in the appraisal roll for any of the five preceding years to
  correct:
               (1)  clerical errors that affect a property owner's
  liability for a tax imposed in that tax year;
               (2)  multiple appraisals of a property in that tax
  year;
               (3)  the inclusion of property that does not exist in
  the form or at the location described in the appraisal roll; [or]
               (4)  an error in which property is shown as owned by a
  person who did not own the property on January 1 of that tax year; or
               (5)  an error in the square footage of a property
  described in the appraisal roll.
         SECTION 10.  Section 41.46(a), Tax Code, is amended to read
  as follows:
         (a)  The appraisal review board before which a protest
  hearing is scheduled shall deliver written notice to the property
  owner initiating a protest of the date, time, [and] place, and
  subject matter of [fixed for] the hearing on the protest and of the
  property owner's entitlement to a postponement of the hearing as
  provided by Section 41.45 unless the property owner waives in
  writing notice of the hearing. The board shall deliver the notice
  not later than the 15th day before the date of the hearing.
         SECTION 11.  Section 41.461, Tax Code, is amended to read as
  follows:
         Sec. 41.461.  NOTICE OF CERTAIN MATTERS BEFORE HEARING;
  DELIVERY OF REQUESTED INFORMATION.  (a)  At least 14 days before the
  first scheduled [a] hearing on a protest, the chief appraiser
  shall:
               (1)  deliver a copy of the pamphlet prepared by the
  comptroller under Section 5.06 [5.06(a)] to the property owner
  initiating the protest if the owner is representing himself, or to
  an agent representing the owner if requested by the agent;
               (2)  inform the property owner that the owner or the
  agent of the owner is entitled on request to [may inspect and may
  obtain] a copy of the data, schedules, formulas, and all other
  information the chief appraiser will [plans to] introduce at the
  hearing to establish any matter at issue; and
               (3)  deliver a copy of the hearing procedures
  established by the appraisal review board under Section 41.66 to
  the property owner.
         (b)  The chief appraiser may not charge a property owner or
  the designated agent of the owner for copies provided to the [an]
  owner or designated agent under this section, regardless of the
  manner in which the copies are prepared or delivered [may not exceed
  the charge for copies of public information as provided under
  Subchapter F, Chapter 552, Government Code, except:
               [(1)     the total charge for copies provided in
  connection with a protest of the appraisal of residential property
  may not exceed $15 for each residence; and
               [(2)     the total charge for copies provided in
  connection with a protest of the appraisal of a single unit of
  property subject to appraisal, other than residential property, may
  not exceed $25].
         (c)  A chief appraiser must deliver information requested by
  a property owner or the agent of the owner under Subsection (a)(2):
               (1)  by regular first-class mail;
               (2)  in an electronic format as provided by an
  agreement under Section 1.085; or
               (3)  subject to Subsection (d), by referring the
  property owner or the agent of the owner to the exact Internet
  location or uniform resource locator (URL) address on an Internet
  website maintained by the appraisal district on which the requested
  information is identifiable and readily available.
         (d)  If a chief appraiser provides a property owner or the
  agent of the owner the Internet location or address of information
  under Subsection (c)(3), the notice must contain a statement in a
  conspicuous font that clearly indicates that the property owner or
  the agent of the owner may on request receive the information by
  regular first-class mail. On request by a property owner or the
  agent of the owner, the chief appraiser must provide the
  information by regular first-class mail. 
         SECTION 12.  Section 41.47, Tax Code, is amended by adding
  Subsections (c-2) and (f) and amending Subsections (d) and (e) to
  read as follows:
         (c-2)  The board may not determine the appraised value of the
  property that is the subject of a protest to be an amount greater
  than the appraised value of the property as shown in the appraisal
  records submitted to the board by the chief appraiser under Section
  25.22 or 25.23.
         (d)  The board shall deliver by certified mail:
               (1)  a notice of issuance of the order and a copy of the
  order to the property owner and the chief appraiser; and
               (2)  a copy of the appraisal review board survey form
  prepared under Section 5.104 and instructions for completing and
  submitting the form to the property owner.
         (e)  The notice of the issuance of the order must contain a
  prominently printed statement in upper-case bold lettering
  informing the property owner in clear and concise language of the
  property owner's right to appeal the order of the board [board's
  decision] to district court. The statement must describe the
  deadline prescribed by Section 42.06(a) [of this code] for filing a
  written notice of appeal[,] and the deadline prescribed by Section
  42.21(a) [of this code] for filing the petition for review with the
  district court.
         (f)  The appraisal review board shall take the actions
  required by Subsections (a) and (d) not later than the 15th day
  after the date the hearing on the protest is concluded.
         SECTION 13.  Section 41.66, Tax Code, is amended by amending
  Subsections (h), (i), and (j) and adding Subsections (j-1) and (p)
  to read as follows:
         (h)  The appraisal review board shall postpone a hearing on a
  protest if the property owner or the designated agent of the owner
  requests additional time to prepare for the hearing and establishes
  to the board that the chief appraiser failed to comply with Section
  41.461. The board is not required to postpone a hearing more than
  one time under this subsection.
         (i)  A hearing on a protest filed by a property owner or the
  designated agent of the owner [who is not represented by an agent
  designated under Section 1.111] shall be set for a time and date
  certain.  If the hearing is not commenced within two hours of the
  time set for the hearing, the appraisal review board shall postpone
  the hearing on the request of the property owner or the designated
  agent of the owner.
         (j)  On the request of a property owner or the [a] designated
  agent of the owner, an appraisal review board shall schedule
  hearings on protests concerning up to 20 designated properties to
  be held consecutively on the same day.  The designated properties
  must be identified in the same notice of protest, and the notice
  must contain in boldfaced type the statement "request for same-day
  protest hearings."  A property owner or the designated agent of the
  owner may [not] file more than one request under this subsection
  with the appraisal review board in the same tax year.  The appraisal
  review board may schedule hearings on protests concerning more than
  20 properties filed by the same property owner or the designated
  agent of the owner and may use different panels to conduct the
  hearings based on the board's customary scheduling.  The appraisal
  review board may follow the practices customarily used by the board
  in the scheduling of hearings under this subsection.
         (j-1)  An appraisal review board may schedule the hearings on
  all protests filed by a property owner or the designated agent of
  the owner to be held consecutively. The notice of the hearings must
  state the date and time that the first hearing will begin, state the
  date the last hearing will end, and list the order in which the
  hearings will be held. The order of the hearings listed in the
  notice may not be changed without the agreement of the property
  owner or the designated agent of the owner, the chief appraiser, and
  the appraisal review board. The board may not reschedule a hearing
  for which notice is given under this subsection to a date earlier
  than the seventh day after the date the last hearing was scheduled
  to end unless agreed to by the property owner or the designated
  agent of the owner, the chief appraiser, and the appraisal review
  board. Unless agreed to by the parties, the board must provide
  written notice of the date and time of the rescheduled hearing to
  the property owner or the designated agent of the owner not later
  than the seventh day before the date of the hearing.
         (p)  At the end of a hearing on a protest, the appraisal
  review board shall provide the property owner or the designated
  agent of the owner one or more documents indicating that the members
  of the board hearing the protest signed the affidavit required by
  Subsection (g).
         SECTION 14.  Section 41.67(d), Tax Code, is amended to read
  as follows:
         (d)  Information that was previously requested under Section
  41.461 by the protesting party that was not delivered [made
  available] to the protesting party at least 14 days before the first
  scheduled [or postponed] hearing may not be used or offered in any
  form as evidence in the hearing, including as a document or through
  argument or testimony.
         SECTION 15.  Section 41.71, Tax Code, is amended to read as
  follows:
         Sec. 41.71.  EVENING AND WEEKEND HEARINGS. (a)  An
  appraisal review board by rule shall provide for hearings on
  protests [in the evening or] on a Saturday or after 5 p.m. on a
  weekday [Sunday].
         (b)  The board may not schedule:
               (1)  the first hearing on a protest held on a weekday
  evening to begin after 7 p.m.; or
               (2)  a hearing on a protest on a Sunday.
         SECTION 16.  Section 41A.06(b), Tax Code, as effective
  September 1, 2017, is amended to read as follows:
         (b)  To initially qualify to serve as an arbitrator under
  this chapter, a person must:
               (1)  meet the following requirements, as applicable:
                     (A)  be licensed as an attorney in this state; or
                     (B)  have:
                           (i)  completed at least 30 hours of training
  in arbitration and alternative dispute resolution procedures from a
  university, college, or legal or real estate trade association; and
                           (ii)  been licensed or certified
  continuously during the five years preceding the date the person
  agrees to serve as an arbitrator as:
                                 (a)  a real estate broker or sales
  agent under Chapter 1101, Occupations Code;
                                 (b)  a real estate appraiser under
  Chapter 1103, Occupations Code; or
                                 (c)  a certified public accountant
  under Chapter 901, Occupations Code; [and]
               (2)  complete the course for training and education of
  appraisal review board members established under Section 5.041 and
  be issued a certificate indicating course completion;
               (3)  complete the training program on property tax law
  for the training and education of arbitrators established under
  Section 5.043; and
               (4)  agree to conduct an arbitration for a fee that is
  not more than:
                     (A)  $400, if the property qualifies as the
  owner's residence homestead under Section 11.13 and the appraised
  or market value, as applicable, of the property is $500,000 or less,
  as determined by the order;
                     (B)  $450, if the property qualifies as the
  owner's residence homestead under Section 11.13 and the appraised
  or market value, as applicable, of the property is more than
  $500,000, as determined by the order;
                     (C)  $450, if the property does not qualify as the
  owner's residence homestead under Section 11.13 and the appraised
  or market value, as applicable, of the property is $1 million or
  less, as determined by the order;
                     (D)  $750, if the property does not qualify as the
  owner's residence homestead under Section 11.13 and the appraised
  or market value, as applicable, of the property is more than $1
  million but not more than $2 million, as determined by the order;
                     (E)  $1,000, if the property does not qualify as
  the owner's residence homestead under Section 11.13 and the
  appraised or market value, as applicable, of the property is more
  than $2 million but not more than $3 million, as determined by the
  order; or
                     (F)  $1,500, if the property does not qualify as
  the owner's residence homestead under Section 11.13 and the
  appraised or market value, as applicable, of the property is more
  than $3 million but not more than $5 million, as determined by the
  order.
         SECTION 17.  Section 41A.061(b), Tax Code, is amended to
  read as follows:
         (b)  To renew the person's agreement to serve as an
  arbitrator, the person must:
               (1)  file a renewal application with the comptroller at
  the time and in the manner prescribed by the comptroller;
               (2)  continue to meet the requirements provided by
  Sections 41A.06(b)(1) and (4) [Section 41A.06(b)]; and
               (3)  during the preceding two years have completed at
  least eight hours of continuing education in arbitration and
  alternative dispute resolution procedures offered by a university,
  college, real estate trade association, or legal association.
         SECTION 18.  Section 41A.09(b), Tax Code, is amended to read
  as follows:
         (b)  An award under this section:
               (1)  must include a determination of the appraised or
  market value, as applicable, of the property that is the subject of
  the appeal;
               (2)  may include any remedy or relief a court may order
  under Chapter 42 in an appeal relating to the appraised or market
  value of property;
               (3)  shall specify the arbitrator's fee, which may not
  exceed the amount provided by Section 41A.06(b)(4) [41A.06(b)(2)];
               (4)  is final and may not be appealed except as
  permitted under Section 171.088, Civil Practice and Remedies Code,
  for an award subject to that section; and
               (5)  may be enforced in the manner provided by
  Subchapter D, Chapter 171, Civil Practice and Remedies Code.
         SECTION 19.  Section 403.302(o), Government Code, is amended
  to read as follows:
         (o)  The comptroller shall adopt rules governing the conduct
  of the study after consultation with the comptroller's property tax
  administration advisory board [Comptroller's Property Value Study
  Advisory Committee].
         SECTION 20.  The following provisions are repealed:
               (1)  Sections 403.302(m-1) and (n), Government Code;
               (2)  Sections 5.103(e) and (f), Tax Code;
               (3)  Section 6.412(e), Tax Code; and
               (4)  Section 41A.06(c), Tax Code.
         SECTION 21.  Section 5.041, Tax Code, as amended by this Act,
  applies only to an appraisal review board member appointed to serve
  a term of office that begins on or after the effective date of this
  Act.
         SECTION 22.  The comptroller shall implement Section 5.043,
  Tax Code, as added by this Act, as soon as practicable after the
  effective date of this Act.
         SECTION 23.  The comptroller shall prepare and make
  available the survey form and instructions for completing and
  submitting the form required by Section 5.104, Tax Code, as added by
  this Act, as soon as practicable after the effective date of this
  Act. An appraisal district is not required to provide the survey
  form or instructions under a requirement of that section until the
  form and instructions are prepared and made available by the
  comptroller.
         SECTION 24.  Section 6.412, Tax Code, as amended by this Act,
  does not affect the eligibility of a person serving on an appraisal
  review board immediately before the effective date of this Act to
  continue to serve on the board for the term to which the member was
  appointed.
         SECTION 25.  Section 6.42(d), Tax Code, as added by this Act,
  applies only to a recommendation, determination, decision, or other
  action by an appraisal review board or a panel of such a board on or
  after the effective date of this Act. A recommendation,
  determination, decision, or other action by an appraisal review
  board or a panel of such a board before the effective date of this
  Act is governed by the law as it existed immediately before that
  date, and that law is continued in effect for that purpose.
         SECTION 26.  Section 25.25(c), Tax Code, as amended by this
  Act, applies only to a motion to correct an appraisal roll filed on
  or after the effective date of this Act. A motion to correct an
  appraisal roll filed before the effective date of this Act is
  governed by the law in effect on the date the motion was filed, and
  the former law is continued in effect for that purpose.
         SECTION 27.  The changes in law made by this Act to Chapter
  41, Tax Code, apply only to a protest for which the notice of
  protest was filed by a property owner or the designated agent of the
  owner with the appraisal review board established for an appraisal
  district on or after the effective date of this Act.
         SECTION 28.  Section 41A.09(b), Tax Code, as amended by this
  Act, applies only to a request for binding arbitration under
  Chapter 41A, Tax Code, that is filed on or after the effective date
  of this Act. A request for binding arbitration under Chapter 41A,
  Tax Code, that is filed before the effective date of this Act is
  governed by the law in effect on the date the request is filed, and
  the former law is continued in effect for that purpose.
         SECTION 29.  The changes in law made by this Act in the
  qualifications of persons serving as arbitrators in binding
  arbitrations of appeals of appraisal review board orders do not
  affect the entitlement of a person serving as an arbitrator
  immediately before the effective date of this Act to continue to
  serve as an arbitrator and to conduct hearings on arbitrations
  until the person is required to renew the person's agreement with
  the comptroller to serve as an arbitrator. The changes in law apply
  only to a person who initially qualifies to serve as an arbitrator
  or who renews the person's agreement with the comptroller to serve
  as an arbitrator on or after the effective date of this Act. This
  Act does not prohibit a person who is serving as an arbitrator on
  the effective date of this Act from renewing the person's agreement
  with the comptroller to serve as an arbitrator if the person has the
  qualifications required for an arbitrator under the Tax Code as
  amended by this Act.
         SECTION 30.  This Act takes effect January 1, 2018.
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