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.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2017-07-10 - Filed [SB21 Detail]
Download: Texas-2017-SB21-Introduced.html
| 85S10018 TJB-F | ||
| By: Nelson | S.B. No. 21 | |
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| 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 [ |
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| 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 [ |
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| 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) [ |
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| 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; [ |
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| (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 [ |
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| shall select a chairman and a secretary from among the members of | ||
| the appraisal review board. The judge [ |
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| 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; [ |
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| (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, [ |
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| subject matter of [ |
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| 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 [ |
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| shall: | ||
| (1) deliver a copy of the pamphlet prepared by the | ||
| comptroller under Section 5.06 [ |
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| 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 [ |
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| information the chief appraiser will [ |
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| 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 [ |
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| owner or designated agent under this section, regardless of the | ||
| manner in which the copies are prepared or delivered [ |
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| (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 [ |
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| deadline prescribed by Section 42.06(a) [ |
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| written notice of appeal[ |
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| 42.21(a) [ |
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| 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 [ |
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| 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 [ |
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| 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 [ |
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| 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 [ |
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| scheduled [ |
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| 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 [ |
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| weekday [ |
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| (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; [ |
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| (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) [ |
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| (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) [ |
||
| (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 [ |
||
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| 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. | ||
