(a) A property owner who has filed a notice of protest under Chapter 41 may file a request for limited binding arbitration under this section to compel the appraisal review board or chief appraiser, as appropriate, to:
(1) comply with the hearing procedures adopted by the appraisal review board under § 41.01(c) and rescind procedural rules adopted by the appraisal review board that are not in compliance with the model hearing procedures prepared by the comptroller under § 5.103;
(2) schedule a hearing on a protest as required by § 41.45;
(3) deliver information to the property owner in the manner required by § 41.461;
(4) allow the property owner to offer evidence, examine or cross-examine witnesses or other parties, and present arguments as required by § 41.66(b);
(5) set a hearing for a time and date certain and postpone a hearing that does not begin within two hours of the scheduled time as required by § 41.66(i);
(6) schedule hearings on protests concerning multiple properties identified in the same notice of protest on the same day at the request of the property owner or the property owner’s designated agent as required by § 41.66(j); or
(7) refrain from using or offering as evidence information requested by the property owner under § 41.461 that was not delivered to the property owner at least 14 days before the hearing as required by § 41.67(d).
(b) A property owner may not file a request for limited binding arbitration under this section unless:
(1) the property owner has delivered written notice to the chairman of the appraisal review board, the chief appraiser, and the taxpayer liaison officer for the applicable appraisal district by certified mail, return receipt requested, of the procedural requirement with which the property owner alleges the appraisal review board or chief appraiser failed to comply on or before the fifth business day after the date the appraisal review board or chief appraiser was required to comply with the requirement; and
(2) the chairman of the appraisal review board or chief appraiser, as applicable, fails to deliver to the property owner on or before the 10th day after the date the notice is delivered a written statement confirming that the appraisal review board or chief appraiser, as applicable, will comply with the requirement or cure a failure to comply with the requirement.

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Terms Used In Texas Tax Code 41A.015

  • Allegation: something that someone says happened.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Market value: means the price at which a property would transfer for cash or its equivalent under prevailing market conditions if:
    (A) exposed for sale in the open market with a reasonable time for the seller to find a purchaser;
    (B) both the seller and the purchaser know of all the uses and purposes to which the property is adapted and for which it is capable of being used and of the enforceable restrictions on its use; and
    (C) both the seller and purchaser seek to maximize their gains and neither is in a position to take advantage of the exigencies of the other. See Texas Tax Code 1.04
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
  • Property: means real and personal property. See Texas Government Code 311.005
  • Tax year: means the calendar year. See Texas Tax Code 1.04
  • Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005

(c) Except as otherwise provided by this subtitle, the failure to comply with a procedural requirement listed under Subsection (a) is not a ground for postponement of a hearing on a protest. An appraisal review board may cure an alleged failure to comply with a procedural requirement that occurred during a hearing by rescinding the order determining the protest for which the hearing was held and scheduling a new hearing on the protest.
(d) A property owner must request limited binding arbitration under this section by filing a request with the comptroller. The property owner may not file the request earlier than the 11th day or later than the 30th day after the date the property owner delivers the notice required by Subsection (b)(1) to the chairman of the appraisal review board, the chief appraiser, and the taxpayer liaison officer for the applicable appraisal district.
(e) A request for limited binding arbitration under this section must be in a form prescribed by the comptroller and be accompanied by an arbitration deposit payable to the comptroller in the amount of:
(1) $450, if the property that is the subject of the protest to which the arbitration relates qualifies as the property owner’s residence homestead under § 11.13 and the appraised or market value, as applicable, of the property is $500,000 or less, as determined by the appraisal district for the most recent tax year; or
(2) $550, for property other than property described by Subdivision (1).
(f) The comptroller shall prescribe the form to be used for submitting a request for limited binding arbitration under this section. The form must require the property owner to provide:
(1) a statement that the property owner has provided the written notice required by Subsection (b);
(2) a statement that the property owner has made the arbitration deposit required by this section;
(3) a brief statement identifying the procedural requirement with which the property owner alleges the appraisal review board or chief appraiser, as applicable, has failed to comply;
(4) a description of the action taken or not taken by the appraisal review board or chief appraiser regarding the procedural requirement identified under Subdivision (3);
(5) a description of the property to which the award will apply; and
(6) any other information reasonably necessary for the comptroller to appoint an arbitrator.
(g) On receipt of the request and deposit under this section, the comptroller shall appoint an arbitrator from the registry maintained under Section 41A.06 who is eligible to serve as an arbitrator under Subsection (p) of this section. Section 41A.07(h) does not apply to the appointment of an arbitrator under this section.
(h) The appraisal review board, the chief appraiser, and the property owner are parties to a limited binding arbitration conducted under this section. The appraisal review board may appear by counsel, by the chairman, or by a person designated by the chairman. The chief appraiser may appear by counsel, in person, or by a designated employee. The property owner may appear in the manner provided by Section 41A.08(b)(2), (3), (4), or (5).
(i) The arbitrator shall make an arbitration award and deliver an electronic copy of the award to:
(1) the property owner;
(2) the chairman of the appraisal review board;
(3) the chief appraiser; and
(4) the comptroller.
(j) An award under this section:
(1) shall include a determination of whether the appraisal review board or chief appraiser failed to comply with a procedural requirement as alleged in the request for limited binding arbitration;
(2) if the arbitrator determines that the appraisal review board or chief appraiser failed to comply with a procedural requirement as alleged in the request, shall direct the appraisal review board or chief appraiser, as applicable, to:
(A) comply with the procedural requirement; or
(B) if the hearing on the protest has been held and the appraisal review board has issued an order determining the protest, rescind the order and hold a new hearing on the protest that complies with the procedural requirement;
(3) shall specify the arbitrator’s fee;
(4) is final and may not be appealed; and
(5) is enforceable as provided by Section 41A.09.
(k) If the arbitrator determines that the appraisal review board or chief appraiser failed to comply with the procedural requirement that was the subject of the limited binding arbitration:
(1) the comptroller, on receipt of a copy of the award, shall refund the property owner’s arbitration deposit, less the amount retained by the comptroller under Section 41A.05(b); and
(2) the appraisal district shall pay the arbitrator’s fee.
(l) If the arbitrator determines that the appraisal review board or chief appraiser complied with the procedural requirement that was the subject of the limited binding arbitration, the comptroller shall:
(1) pay the arbitrator’s fee out of the owner’s arbitration deposit; and
(2) refund to the owner the owner’s arbitration deposit, less the arbitrator’s fee and the amount retained by the comptroller under Section 41A.05(b).
(m) As soon as practicable after receiving notice of an award, the appraisal review board or the chief appraiser shall:
(1) take any action required to comply with the requirements of the award; and
(2) if the award requires the appraisal review board to conduct a new hearing under Chapter 41, schedule and conduct the hearing.
(n) An award under this section does not affect the property owner’s right to:
(1) appeal the final determination of a protest by the appraisal review board under Chapter 42; or
(2) pursue any other legal or statutory remedy available to the property owner.
(o) A property owner may request a single limited binding arbitration under this section that covers more than one property, more than one protest hearing, or an allegation of the failure by the appraisal review board or chief appraiser to comply with more than one procedural requirement so long as the requirements of Subsection (b) are met with regard to each alleged failure to comply. The amount of the arbitration deposit and the amount of the arbitrator’s fee are computed as if a single property were the subject of the arbitration. If the arbitration involves property described by Subsection (e)(1) and property described by Subsection (e)(2), the amount of the arbitration deposit and the amount of the arbitrator’s fee are computed as if only the property described by Subsection (e)(2) were the subject of the arbitration. If the arbitration involves an allegation of the failure by the appraisal review board or chief appraiser to comply with more than one procedural requirement, Subsection (k) applies if the arbitrator determines that the appraisal review board or chief appraiser failed to comply with one or more of the procedural requirements that were the subject of the arbitration and Subsection (l) applies if the arbitrator determines that the appraisal review board or chief appraiser complied with all of the procedural requirements that were the subject of the arbitration.
(p) Section 41A.06 applies to the registration and qualification of an arbitrator under this section except that an arbitrator under this section must:
(1) be a licensed attorney; and
(2) agree to conduct an arbitration for a fee that is not more than:
(A) $400 if the property is described by Subsection (e)(1); or
(B) $500 if the property is described by Subsection (e)(2).
(q) Except as otherwise provided by this section, the provisions of this chapter apply to a limited binding arbitration under this section. In the event of a conflict between this section and another provision of this chapter, this section controls.