reglab/statecodes huggingface dataset:
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 1 - GENERAL RULES › Section 9.4201 - Scope and Construction of Rules; Computation of Time

Current through Reg. 49, No. 28; July 12, 2024
(a) Scope of rules. The rules in this
					 subchapter shall govern:
(1) the procedures
					 concerning regular binding arbitration to appeal values determined by local
					 appraisal review boards under Tax Code, §
												41A.01;
(2) the procedures concerning limited binding
					 arbitration for certain alleged procedural violations during the local protest
					 process under Tax Code, §
												41A.015; and
(3) the comptroller's registry of
					 arbitrators.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 1 - GENERAL RULES › Section 9.4203 - Prohibited Communications Regarding Pending Arbitrations

Current through Reg. 49, No. 28; July 12, 2024
(a) Prohibited communications. Parties to an
					 arbitration and arbitrators assigned to an arbitration shall not seek the
					 comptroller's advice or direction on a matter relating to a pending arbitration
					 under Tax Code, Chapter 41A.
(b)
					 Pending arbitration. An arbitration is pending from the date a request for
					 binding arbitration is filed until the date of delivery of the LBA or RBA award
					 pursuant to Tax Code, §
											41A.09.
(c) Exception. The prohibition in subsection
					 (a) of this section shall not apply to the comptroller's processing and curing
					 of requests for binding arbitration and deposits or other administrative
					 matters.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 1 - GENERAL RULES › Section 9.4204 - Filing Requests for Binding Arbitration and Deposit Payments

Current through Reg. 49, No. 28; July 12, 2024
(a) Electronic filing.
(1) This subsection applies to requests for
					 binding arbitration filed on or after the later of January 1, 2024, or the
					 first day the comptroller makes the online arbitration system available for the
					 administration of the binding arbitration program. Requests for binding
					 arbitration filed before the later of January 1, 2024, or the first day the
					 comptroller makes the online arbitration system available, must use paper-based
					 filing under subsection (b) of this section.
(2) Arbitrators, appraisal districts, ARBs,
					 agents, and property owners who are working with an agent are required to
					 register with the online arbitration system and use the online arbitration
					 system to complete required forms referenced in this subchapter, pay required
					 arbitration deposits online, and receive notifications by email under this
					 subchapter.
(3) A property owner
					 who does not appoint an agent may:
(A)
					 register with the online arbitration system and use the online arbitration
					 system to complete required forms referenced in this subchapter, pay required
					 arbitration deposits online, and receive notifications by email under this
					 subchapter; or
(B) use the
					 paper-based filing method described in subsection (b) of this
					 section.
(4) Use of an
					 email address or other information to access the online arbitration system is a
					 voluntary disclosure constituting consent to the collection and disclosure of
					 the information for the purposes for which it was requested. This information
					 may be subject to disclosure under the Texas Public Information Act.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 1 - GENERAL RULES › Section 9.4205 - Agent Representation in Binding Arbitration

Current through Reg. 49, No. 28; July 12, 2024
(a) Professional qualifications. Property
					 owners may represent themselves or choose to be represented by an agent. An
					 agent must hold a current and active license, certification, or registration in
					 one of the following fields:
(1) an attorney
					 licensed to practice in Texas;
(2)
					 a real estate broker or sales agent licensed under Occupations Code, Chapter
					 1101;
(3) a real estate appraiser
					 licensed under Occupations Code, Chapter 1103;
(4) a property tax consultant registered
					 under Occupations Code, Chapter 1152; or
(5) a certified public accountant licensed
					 under Occupations Code, Chapter 901.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 1 - GENERAL RULES › Section 9.4206 - Appraisal District Responsibility for Processing Request

Current through Reg. 49, No. 28; July 12, 2024
(a) Appraisal district responsibilities.
(1) If a request for RBA is filed before the
					 later of January 1, 2024, or the first day the comptroller makes the online
					 arbitration system available, within 10 calendar days of receipt of each
					 request for binding arbitration under Tax Code, §
												41A, the appraisal district
					 shall:
(A) assign a unique arbitration number
					 to each request for RBA;
(B)
					 complete and sign that portion of the request for RBA form applicable to the
					 appraisal district, based on examination of the documentation
					 submitted;
(C) deliver each request
					 for RBA form, the accompanying deposit, the ARB order (as well as the
					 appointment of agent for binding arbitration form, if provided), and supporting
					 documentation for any items not checked in the appraisal district portion of
					 the request for RBA form, if applicable, to the comptroller's office by
					 certified first-class mail, and simultaneously deliver a copy of the submission
					 to the property owner or property owner's agent, as appropriate, by regular
					 first-class mail or email; and
(D)
					 provide promptly any additional information the comptroller's office requests
					 to process the request for binding arbitration submission.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 1 - GENERAL RULES › Section 9.4208 - Withdrawing a Request

Current through Reg. 49, No. 28; July 12, 2024
(a) Notice of
					 withdrawal. A property owner or the property owner's agent using the online
					 arbitration system under §9.4204(a) of this title must withdraw a request
					 for binding arbitration using the online arbitration system. A property owner
					 or the property owner's agent using paper-based filing under §9.4204(b) of
					 this title must deliver a written notice of the withdrawal to all parties and
					 the comptroller.
(b) Timely
					 withdrawal. If the comptroller receives the notice of withdrawal before an
					 arbitrator accepts the case, the notice is considered timely, and the deposit
					 will be refunded pursuant to §9.4209 of this title.
(c) Untimely withdrawal. If the comptroller
					 receives the notice of withdrawal after an arbitrator accepts the case, the
					 notice is considered untimely and the arbitrator is entitled to charge a fee,
					 up to the amount allowed in §9.4226 or §9.4247 of this title, as
					 applicable, out of the deposit.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 1 - GENERAL RULES › Section 9.4209 - Refund and Arbitrator Fee Processing

Current through Reg. 49, No. 28; July 12, 2024
(a)
					 Administrative costs. The comptroller shall retain $50 of every arbitration
					 deposit to cover the comptroller's administrative costs.
(b) Refund recipients. Any deposit refunds
					 will be issued to the refund recipient designated on the request for binding
					 arbitration.
(c) Refund amounts.
(1) A deposit refund shall be issued to the
					 property owner or property owner's agent in the amount of the deposit less the
					 $50 comptroller administrative fee if:
(A) the
					 request for binding arbitration is closed due to a defect that could not be
					 cured or due to a defect that was not cured;
(B) the request for binding arbitration is
					 timely withdrawn;
(C) the
					 arbitration is dismissed in its entirety due to delinquent property
					 taxes;
(D) the LBA award found a
					 procedural violation in accordance with §9.4226 of this title;
					 or
(E) the RBA award is in favor of
					 the property owner in accordance with §9.4247(b) of this title.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 1 - GENERAL RULES › Section 9.4210 - Forms

Current through Reg. 49, No. 28; July 12, 2024
(a) Adoption by reference. The comptroller
					 adopts by reference:
(1) the request for RBA
					 form; and
(2) the RBA award
					 form.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 1 - GENERAL RULES › Section 9.4211 - Communication with Property Owner, Property Owner's Agent, ARB, Appraisal District, and Arbitrator

Current through Reg. 49, No. 28; July 12, 2024
Except as otherwise provided in Tax Code, §
											41A.015(b)(1)
						or §
											41A.015(i),
						these rules, or other law, as applicable, the property owner, property owner's
						agent, ARB, appraisal district, and arbitrator, as applicable, may provide
						written communications, notifications, and materials to each other using email,
						first-class mail, or any other method acceptable to the intended recipient of
						the communication, notification, or materials. Any written communications,
						notifications, and materials provided to the arbitrator shall also be provided
						to all other parties to the arbitration.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 1 - GENERAL RULES › Section 9.4213 - Substitution of Arbitrator Assigned to Arbitration Hearing

Current through Reg. 49, No. 28; July 12, 2024
(a) Substitution prior to arbitration
					 hearing. The comptroller shall remove an arbitrator from an arbitration and
					 substitute a different arbitrator prior to the arbitration hearing taking place
					 if the division director determines by clear and convincing evidence there is
					 good cause for such removal.
(b)
					 Substitution prior to award. After an arbitration hearing is held and prior to
					 issuance of the award, an arbitrator may be removed from an arbitration and a
					 substitute arbitrator appointed where a disaster or emergency, as defined by
					 Government Code, §
											418.004 or §
											433.001, impacts the
					 arbitrator's ability to complete the arbitration in compliance with this
					 subchapter. Substitution may also take place if, as determined by the division
					 director in the exercise of the division director's discretion, the arbitrator
					 experiences a personal emergency, rendering them incapable of completing the
					 arbitration in compliance with this subchapter. The substitute arbitrator
					 appointed under this subsection shall comply with Subchapter K of this chapter
					 in facilitating and completing a new hearing.
(c) Good cause for substitution. Good cause
					 for substitution under subsection (a) of this section includes the following:
(1) the individual is not eligible or becomes
					 ineligible under the terms of §
												9.4260 or §
												9.4263 of this title, as
					 applicable;
(2) the individual
					 violates one or more provisions of this subchapter;
(3) there is a pending request for the
					 arbitrator's removal from the registry of arbitrators and the division
					 director, in the exercise of the division director's discretion, believes the
					 request could impact the arbitrator's ability to conduct a fair and impartial
					 arbitration hearing; or
(4) the
					 division director determines, in the exercise of the division director's
					 discretion, that substitution is in the interests of providing for a fair,
					 impartial arbitration hearing.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 2 - LIMITED BINDING ARBITRATION FOR PROCEDURAL VIOLATIONS › Section 9.4220 - Request for LBA

Current through Reg. 49, No. 28; July 12, 2024
(a) Actions
					 reviewable in LBA. A property owner who has filed a notice of protest under Tax
					 Code, Chapter 41, may file a request for LBA to compel the ARB or the chief
					 appraiser to take certain actions under Tax Code, §
											41A.015(a).
(b) Waiver of right to seek LBA. A property
					 owner waives their right to seek LBA under Tax Code, §
											41A.015, if:
(1) under Tax Code, §
												41A.015(a)(5),
					 there was no request that the ARB hearing be postponed, or the property owner
					 or the property owner's agent was offered a postponement and chose to proceed
					 with the ARB protest; or
(2) under
					 Tax Code, §
												41A.015(a)(7),
					 there was an offer to postpone the ARB hearing upon the objected-to evidence
					 being provided and the property owner or the property owner's agent chose to
					 proceed with the ARB protest.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 2 - LIMITED BINDING ARBITRATION FOR PROCEDURAL VIOLATIONS › Section 9.4221 - LBA Deposit

Current through Reg. 49, No. 28; July 12, 2024
(a) Deposit amount.
					 A deposit shall be submitted with each request for LBA in the following amount,
					 as applicable:
(1) $450 if the property
					 qualifies as the property owner's residence homestead under Tax Code, §
												11.13, and the appraised or
					 market value, as applicable, is $500,000 or less as determined by the appraisal
					 district for the most recent tax year.
(2) $550 for all property not subject to
					 paragraph (1) of this subsection.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 2 - LIMITED BINDING ARBITRATION FOR PROCEDURAL VIOLATIONS › Section 9.4222 - Comptroller Appointment of Arbitrators for LBA

Current through Reg. 49, No. 28; July 12, 2024
(a) Qualifications. The comptroller shall
					 appoint to a pending request for LBA an individual who meets the requirements
					 of Tax Code, §
											41A.015(p)
					 and is included in the registry of arbitrators under §
											9.4260 of this title.
(b) Use of computer system for appointment.
					 The comptroller shall use a computer system that distributes the arbitration
					 appointments as evenly as possible among qualified and eligible arbitrators
					 included in the registry of arbitrators.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 2 - LIMITED BINDING ARBITRATION FOR PROCEDURAL VIOLATIONS › Section 9.4223 - Dismissal for Lack of Jurisdiction

Current through Reg. 49, No. 28; July 12, 2024
(a) Reasons for
					 dismissal. The arbitrator shall dismiss a pending request for LBA with
					 prejudice, for lack of jurisdiction, if:
(1)
					 except as allowed by Tax Code, §
												41A.10, taxes on the
					 property subject to the appeal are delinquent because, for any prior year, all
					 property taxes due have not been paid or because, for the year at issue, the
					 undisputed tax amount was not paid before the delinquency date set by the
					 applicable section of Tax Code, Chapter 31;
(2) no notice of protest under Tax Code,
					 Chapter 41, was filed prior to the request for LBA being filed under Tax Code,
					 §
												41A.015(a);
(3) the requestor seeks to compel the ARB or
					 chief appraiser to take an action that is not authorized by Tax Code, §
												41A.015(a);
(4) the requestor failed to timely provide
					 written notice to the chair of the ARB, the chief appraiser, and the taxpayer
					 liaison officer for the applicable appraisal district by certified mail, return
					 receipt requested, of the procedural requirement(s) with which the property
					 owner alleges the ARB or chief appraiser was required to comply under Tax Code,
					 §
												41A.015(b)(1);
(5) the requestor failed to timely file the
					 request for LBA under Tax Code, §
												41A.015(d),
					 which requires filing it no earlier than the 11th day and no later than the
					 30th day after the date the property owner delivered the notice required by Tax
					 Code, §
												41A.015(b)(1);
(6) the chief appraiser or ARB chair
					 delivered a written statement to the property owner on or before the 10th day
					 after the notice described by Tax Code, §
												41A.015(b)(1),
					 was delivered confirming that the ARB or chief appraiser would comply with the
					 requirement or cure a failure to comply with the requirement;
(7) a lawsuit was filed in district court
					 regarding the same issues, for the same properties, and for the same tax year
					 for which the request was filed;
(8) the property owner or the property
					 owner's agent and the appraisal district have executed a written agreement
					 resolving the matter; or
(9) the
					 request for LBA was filed by an agent who does not have proper authority to act
					 as an agent for the property owner under Tax Code, §
												41A.08 and §9.4205 of
					 this title.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 2 - LIMITED BINDING ARBITRATION FOR PROCEDURAL VIOLATIONS › Section 9.4224 - LBA Award

Current through Reg. 49, No. 28; July 12, 2024
(a) Questions of
					 jurisdiction. In all arbitrations, the arbitrator shall first determine any
					 questions of jurisdiction.
(b)
					 Arbitrator's determination. If jurisdiction exists, the arbitrator shall render
					 a determination on whether there was a violation of the procedural requirements
					 submitted for review. A separate determination must be made for each individual
					 alleged procedural violation and each individual property. If a violation is
					 found, the arbitrator shall direct the ARB or chief appraiser, as applicable,
					 to either comply with the procedural requirement or, if the ARB determination
					 has been issued, to rescind the ARB order and hold a new ARB hearing that
					 complies with the procedural requirements.
(c) Arbitrator's award. Within 20 calendar
					 days of the conclusion of the arbitration hearing, the arbitrator shall render
					 and issue an LBA award in the online arbitration system. The arbitrator shall
					 deliver a copy of the LBA award by first class mail to any property owner not
					 participating in the online arbitration system.
(d) No appeal of LBA award. An LBA award is
					 final and may not be appealed.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 2 - LIMITED BINDING ARBITRATION FOR PROCEDURAL VIOLATIONS › Section 9.4225 - Correction of Procedural Violations

Current through Reg. 49, No. 28; July 12, 2024
Upon receipt of the LBA award, the chief appraiser or
						ARB, as applicable, shall:
(1) Take
					 any action required to comply with the requirements of the LBA award;
(2) Rescind the ARB order and schedule and
					 conduct a new ARB hearing, as applicable; and
(3) Notify the comptroller if there is a
					 pending request for RBA under Tax Code, §
											41A.01, involving the same
					 tax year, property owner, and properties.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 2 - LIMITED BINDING ARBITRATION FOR PROCEDURAL VIOLATIONS › Section 9.4226 - Payment of Arbitrator Fees

Current through Reg. 49, No. 28; July 12, 2024
(a) Amount of
					 arbitrator fee. The arbitrator fee for LBA shall not exceed the applicable
					 amount specified in Tax Code, §
											41A.015(p)(2).
(b) Multiple properties. Where the property
					 owner has appealed multiple properties, some qualifying under Tax Code, §
											41A.015(p)(2)(A)
					 and some qualifying under Tax Code, §
											41A.015(p)(2)(B),
					 the fee shall not exceed the amount specified in Tax Code, §
											41A.015(p)(2)(B).
(c) Processing of arbitrator fees. Payment of
					 arbitrator fees shall be processed in accordance with Tax Code, §
											41A.015(k) and
					 (l), and §9.4209 of this title. For
					 payments of arbitrator's fees by appraisal districts under Tax Code, §
											41A.015(k),
					 the payment shall be made outside of the online arbitration system.
(d) Multiple ARB hearing procedural
					 violations. Where the property owner alleges more than one ARB hearing
					 procedural violation or alleges the same violation on more than one property,
					 the arbitrator fee shall be paid in accordance with Tax Code, §
											41A.015(k),
					 unless the arbitrator found no violations of any of the ARB hearing procedural
					 requirements submitted for review.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 3 - REGULAR BINDING ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Section 9.4240 - Request for RBA

Current through Reg. 49, No. 28; July 12, 2024
(a) Right of appeal
					 in RBA. A property owner or the property owner's agent may appeal an ARB order
					 determining a protest of property value through RBA under the terms and
					 conditions of this section. A single ARB order may be appealed to RBA by only
					 one property owner, even if multiple property owners are listed.
(b) Requirements for processing. A request
					 for RBA will be processed for arbitration under Tax Code, §
											41A.01, if:
(1) The request for RBA concerns a property
					 with an appraised or market value of $5 million or less as determined by the
					 ARB order, or the property qualifies as the property owner's residence
					 homestead under Tax Code, §
												11.13;
(2) The only matter in dispute is the
					 determination of a protest filed under either Tax Code, §
												41.41(a)(1),
					 concerning the property's appraised or market value, or under Tax Code, §
												41.41(a)(2)
					 concerning unequal appraisal of the property;
(3) The deposit meets the requirements of Tax
					 Code, §
												41A.03(a)(2),
					 and §9.4204 and §9.4241 of this title;
(4) Except as allowed by Tax Code, §
												41A.10, taxes on the
					 property subject to the appeal are not delinquent because, for any prior year,
					 all property taxes due have not been paid or because, for the year at issue,
					 the undisputed tax amount was not paid before the delinquency date set by the
					 applicable section of Tax Code, Chapter 31;
(5) No lawsuit has been filed in district
					 court regarding the property for the same issue for the same tax year;
					 and
(6) The request for RBA is
					 timely filed pursuant to Tax Code, §
												41A.03, using the
					 comptroller-prescribed form.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 3 - REGULAR BINDING ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Section 9.4241 - RBA Deposit

Current through Reg. 49, No. 28; July 12, 2024
(a) Amount of
					 deposit. A deposit shall be submitted with each request for RBA in the
					 applicable amount specified in Tax Code, §
											41A.03(a)(2).
(b) Deposit amount for contiguous tracts. The
					 deposit amount required for arbitration of contiguous tracts of land must
					 correspond with the tract on which subsection (a) of this section would require
					 the largest deposit, if filed separately.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 3 - REGULAR BINDING ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Section 9.4242 - RBA 45-Day Settlement Period

Current through Reg. 49, No. 28; July 12, 2024
(a) Notice of
					 processing. The parties shall have 45 calendar days after the date that the
					 comptroller provides notice that the request for RBA has been processed under
					 §9.4207 of this title in which to try to settle the case or determine that
					 the request for RBA should be withdrawn timely before an arbitrator is
					 appointed. A notice of withdrawal must be provided in accordance with
					 §9.4208 of this title.
(b)
					 Waiver of 45-day settlement period. A property owner or the property owner's
					 agent may request to waive the 45-day settlement period. If the appraisal
					 district agrees to the waiver, the comptroller shall appoint an arbitrator to
					 the request for RBA pursuant to §9.4243 of this title.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 3 - REGULAR BINDING ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Section 9.4243 - Comptroller Appointment of Arbitrators for RBA

Current through Reg. 49, No. 28; July 12, 2024
(a) Appointment of arbitrator. After the
					 conclusion of the 45-day settlement period or waiver of the 45-day settlement
					 period, the comptroller shall appoint an individual included in the
					 comptroller's registry of arbitrators who is both qualified and eligible for
					 the particular appointment under §§9.4240(d), 9.4260, and 9.4263 of
					 this title.
(b) Use of computer
					 system for appointment. The comptroller shall use a computer system that
					 distributes the arbitration appointments as evenly as possible among qualified
					 and eligible arbitrators included in the comptroller's registry of
					 arbitrators.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 3 - REGULAR BINDING ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Section 9.4244 - Dismissals for Lack of Jurisdiction

Current through Reg. 49, No. 28; July 12, 2024
(a) Reasons
					 for dismissal. For requests for RBA filed under Tax Code, §
											41A.01, the arbitrator shall
					 dismiss with prejudice a pending request for RBA for lack of jurisdiction, if:
(1) except as allowed by Tax Code, §
												41A.10, taxes on the
					 property subject to the appeal are delinquent because for any prior year, all
					 property taxes due have not been paid or because, for the year at issue, the
					 undisputed tax amount was not paid before the delinquency date set by the
					 applicable section of Tax Code, Chapter 31;
(2) the ARB order(s) appealed did not
					 determine a protest filed pursuant to Tax Code, §
												41.41(a)(1),
					 concerning the appraised or market value, or Tax Code, §
												41.41(a)(2),
					 concerning unequal appraisal of the property;
(3) the appraised or market value of the
					 property as determined in the ARB order was either more than $5 million or the
					 property did not qualify as the property owner's residence homestead under Tax
					 Code, §
												11.13;
(4) the request for RBA was filed after the
					 deadline established in Tax Code, §
												41A.03, which requires
					 submission by not later than the 60th calendar day after the date the property
					 owner or the property owner's agent receives the ARB order determining the
					 protest;
(5) the property owner or
					 the property owner's agent filed an appeal with the district court under Tax
					 Code, Chapter 42, concerning the value of the same property in the same tax
					 year that is at issue in the pending RBA;
(6) the property owner or the property
					 owner's agent and appraisal district have executed a written agreement
					 resolving the matter;
(7) the
					 request for RBA was filed by an agent without proper authority as described by
					 Tax Code, §
												41A.08; or
(8) an LBA award rescinded the ARB order(s)
					 under Tax Code, §
												41A.015(j)(2)(B).
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 3 - REGULAR BINDING ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Section 9.4245 - RBA Award

Current through Reg. 49, No. 28; July 12, 2024
(a) Questions of
					 jurisdiction. In all arbitrations, the arbitrator shall first determine any
					 questions of jurisdiction.
(b)
					 Arbitrator's determination. If jurisdiction exists, the arbitrator shall
					 determine the appraised or market value of the property that is the subject of
					 the RBA.
(c) Special appraisal. If
					 the arbitrator determines the property qualifies for special appraisal under
					 Tax Code, Chapter 23, Subchapter B, C, D, E, or H, the statutory provisions
					 regarding special appraisal, and the comptroller's rules and policies,
					 including the comptroller's special appraisal manuals, must be followed in
					 making the appraised value determination.
(d) Determination of value of residential
					 homestead. If the arbitrator determines that a residence homestead's appraised
					 value is less than its market value due to the appraised value limitation
					 required by Tax Code, §
											23.23, the appraised value
					 may not be changed unless:
(1) the arbitrator
					 determines that the formula for calculating the appraised value of the property
					 under Tax Code, §
												23.23 was incorrectly
					 applied, and the change correctly applies the formula;
(2) the calculation of the appraised value of
					 the property reflected in the ARB order includes an amount attributable to new
					 improvements, and the change reflects the arbitrator's determination of the
					 value contributed by the new improvements; or
(3) the arbitrator determines that the market
					 value of the property is less than the appraised value indicated on the ARB
					 order, and the change reduces the appraised value to the market value
					 determined by the arbitrator.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 3 - REGULAR BINDING ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Section 9.4246 - Correction of Appraisal Roll

Current through Reg. 49, No. 28; July 12, 2024
The chief appraiser shall correct the appraised or market
						value, as applicable, of the property as shown on the appraisal roll to reflect
						the RBA award only where the arbitrator's value is lower than the value
						determined by the ARB.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 3 - REGULAR BINDING ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Section 9.4247 - Payment of Arbitrator Fees

Current through Reg. 49, No. 28; July 12, 2024
(a) Amount of
					 arbitrator fee. The arbitrator fee for RBA shall not exceed the applicable
					 amount specified in Tax Code, §
											41A.06(b)(4).
(b) Processing of arbitrator fees. Payment of
					 arbitrator fees shall be processed in accordance with §9.4209 of this
					 title and as follows:
(1) If the arbitrator
					 determines that the appraised or market value, as applicable, of the property
					 that is the subject of the appeal is nearer to the property owner's opinion of
					 value as stated in the request for RBA than the value reflected in the ARB
					 order, the comptroller shall refund the property owner's arbitration deposit.
					 In this case, the appraisal district, on receipt of a copy of the RBA award,
					 shall pay the arbitrator fee. Payments shall be made outside of the online
					 arbitration system.
(2) If the
					 arbitrator determines that the appraised or market value, as applicable, of the
					 property that is the subject of the appeal is not nearer to the property
					 owner's opinion of value as stated in the request for RBA than the value
					 reflected in the ARB order, the comptroller shall pay the arbitrator fee out of
					 the property owner's deposit.
(3)
					 If the arbitrator determines that the appraised or market value, as applicable,
					 of the property that is the subject of the appeal is exactly one-half of the
					 difference in value between the property owner's opinion of value of the
					 property as stated in the request for RBA and the ARB order, the comptroller
					 shall process payment of the arbitrator fee and arbitration deposit pursuant to
					 paragraph (2) of this subsection.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 4 - COMPTROLLER'S REGISTRY OF ARBITRATORS › Section 9.4260 - Qualification for Inclusion in Comptroller's Registry of Arbitrators

Current through Reg. 49, No. 28; July 12, 2024
(a) Inclusion in the registry. To qualify for
					 inclusion in the registry of arbitrators and continue to be included in the
					 registry, an individual must meet the requirements of this section.
(b) Residency requirement.
(1) An individual must reside in the state of
					 Texas. An individual who has been granted a residence homestead exemption on
					 property they own and occupy in Texas satisfies the residency
					 requirement.
(2) An individual does
					 not qualify for inclusion in the registry of arbitrators if the individual has
					 been granted a residence homestead exemption in another state or has been
					 granted more than one such exemption.
(3) If an individual owns no property for
					 which a residence homestead exemption has been granted in any state, the
					 individual's residence will be considered the state of Texas if the individual
					 lives in a residential property in Texas more than 50 percent of the
					 individual's time.
(4) Falsely
					 claiming to reside in Texas will result in the immediate removal of the
					 individual from the registry and the reporting of this misconduct to the
					 individual's professional licensing or certification board or regulatory
					 authority.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 4 - COMPTROLLER'S REGISTRY OF ARBITRATORS › Section 9.4261 - Application Requirements

Current through Reg. 49, No. 28; July 12, 2024
(a) Application
					 submission. Individuals who wish to be included in the registry of arbitrators
					 shall submit their applications through the online arbitration system or, if
					 the online arbitration system is not available, by mailing or emailing the
					 application form to the address specified by the comptroller.
(b) Attestation. By submitting the
					 application and documentation required, the applicant attests that the
					 applicant:
(1) principally resides in the
					 state of Texas in the county identified;
(2) meets all of the qualifications required
					 under §
												9.4260 of this title;
(3) has read and understands the provisions
					 of this subchapter and Tax Code, Title 1 (Property Tax Code);
(4) will conduct all arbitrations under the
					 terms of Tax Code, Chapter 41A, and this subchapter, as applicable;
(5) will perform these arbitration services
					 for the applicable fee specified in Tax Code, §
												41A.015(p)(2)
					 or §
												41A.06(b)(4),
					 as applicable; and
(6) will update
					 the arbitrator's registry profile on the online arbitration system to notify
					 the comptroller of any change in the arbitrator's registry profile, including
					 any change in qualifications, eligibility, contact information, or any material
					 change regarding information provided in the application, within 10 calendar
					 days of the change.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 4 - COMPTROLLER'S REGISTRY OF ARBITRATORS › Section 9.4262 - Renewal Requirements

Current through Reg. 49, No. 28; July 12, 2024
For an arbitrator to continue to qualify for inclusion in
						the registry, the arbitrator must:
(1)
					 complete and submit the renewal form through the online arbitration system or,
					 if the online arbitration system is not available, by mailing or emailing the
					 renewal form to the address specified by the comptroller, on or before:
(A) each renewal date of the applicant's
					 license or certification under which the applicant was qualified previously
					 under §
												9.4260 of this title; or
(B) the second anniversary of the date the
					 arbitrator was initially added to the registry or the arbitrator's listing on
					 the registry was renewed;
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 4 - COMPTROLLER'S REGISTRY OF ARBITRATORS › Section 9.4263 - Arbitrator Eligibility for Appointment

Current through Reg. 49, No. 28; July 12, 2024
(a)
					 Eligibility for appointment. To be eligible for appointment as an arbitrator to
					 a particular arbitration proceeding, an arbitrator must satisfy the
					 requirements of this section.
(b)
					 Engaging in activities in county's appraisal district. An arbitrator is
					 ineligible for and shall not accept any appointment in a county in which the
					 property that is the subject of the arbitration is located, if at any time
					 during the two years preceding the appointment at issue, the arbitrator has
					 engaged in the following activities in that county's appraisal district:
(1) represented any person or entity for
					 compensation, or served as an officer or employee of any firm, company, or
					 other organization that has represented another person or entity for
					 compensation, in any proceeding under Tax Code, Title 1 (Property Tax
					 Code);
(2) served as an officer or
					 employee of the appraisal district; or
(3) served as a member of the appraisal
					 review board for the appraisal district.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 4 - COMPTROLLER'S REGISTRY OF ARBITRATORS › Section 9.4264 - Arbitrator Responsibility for Registry Profile

Current through Reg. 49, No. 28; July 12, 2024
(a) Registry profile updates. Each arbitrator
					 included in the registry of arbitrators is required to update the arbitrator's
					 registry profile on the online arbitration system to notify the comptroller of
					 any changes in contact information, including address, phone number, and email
					 address, and any material change in the information provided in the
					 arbitrator's application, qualifications, or eligibility for appointment,
					 within 10 calendar days of the change. A material change includes loss of
					 required licensure, incapacity, ineligibility, a change in county of residence.
					 or other conditions that would prevent the individual from lawfully and
					 professionally performing the arbitrator's arbitration duties. Once the
					 arbitrator has submitted registry profile updates, the arbitrator will be
					 notified that, pending review, the arbitrator will not be able to modify active
					 cases on the online arbitration system or receive new appointments.
(b) Eligible to resume active status. If the
					 information provided in the profile updates do not cause the arbitrator to be
					 disqualified, the comptroller will return the arbitrator to active status, and
					 the arbitrator will be able to access arbitration functions in the online
					 arbitration system and receive new appointments.
(c) Ineligible to complete active cases. If
					 any of the information provided in profile updates causes the arbitrator to be
					 ineligible to act as an arbitrator in one or more of the arbitrator's active
					 cases, the comptroller will reassign affected cases to an eligible
					 arbitrator.
(d) Request for
					 additional information. If the comptroller requires additional information, the
					 comptroller shall notify the arbitrator of the information needed. Once the
					 arbitrator submits the information needed, the comptroller will complete the
					 review.
(e) Removal of arbitrator.
					 Failure of the arbitrator to report a material change in the arbitrator's
					 registry profile, or information provided in profile updates that cause the
					 arbitrator to be disqualified, may result in the removal of the arbitrator from
					 the registry upon its discovery and the denial of future applications for
					 inclusion in the registry. An arbitrator's failure to report a material change
					 as required by this section shall not affect the determinations and awards made
					 by the arbitrator during the period that the arbitrator is listed in active
					 status in the registry.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 4 - COMPTROLLER'S REGISTRY OF ARBITRATORS › Section 9.4265 - Disciplinary Action

Current through Reg. 49, No. 28; July 12, 2024
(a) Disciplinary
					 action generally. The comptroller is authorized to remove an arbitrator from
					 the registry or, in the comptroller's discretion, to render lesser disciplinary
					 actions including warnings, restriction of arbitrator eligibility for certain
					 counties, or removal from individual arbitrations.
(b) Disciplinary history. The determination
					 to discipline may be based solely on the information or complaint at issue or
					 on a combination of the information or complaint and the arbitrator's
					 disciplinary history.
(c) Good
					 cause for removal. Good cause for removal includes the following grounds:
(1) the individual engaged in repeated
					 instances of bias or misconduct while acting as an arbitrator;
(2) the individual engaged in fraudulent
					 conduct;
(3) the individual is
					 disqualified or becomes disqualified under §
												9.4260 of this title;
(4) the individual accepts a case in
					 violation of §
												9.4263 of this title;
(5) the individual violates §9.4212 or
					 §
												9.4264 of this title while acting
					 as an arbitrator;
(6) the
					 individual fails or declines to renew the agreement to serve as an arbitrator
					 in the manner required under §
												9.4262 of this title; or
(7) the comptroller finds that inclusion of
					 the applicant in the arbitration registry would not be in the interest of
					 impartial arbitration proceedings.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter L - PROCEDURES FOR PROTESTING COMPTROLLER PROPERTY VALUE STUDY AND AUDIT FINDINGS › Section 9.4302 - General Provisions

Current through Reg. 49, No. 28; July 12, 2024
(a) Scope of rules.
				  The rules in this subchapter shall govern the procedures for submitting a
				  petition initiating a protest of the comptroller's findings under Government
				  Code, §
										403.302(g)
				  or (h) and the conduct of protest hearings
				  and the filing of exceptions and replies to exceptions for proposals for
				  decision. The Texas Administrative Procedures Act, the Texas Rules of Civil
				  Procedure, the Texas Rules of Evidence, and the State Office of Administrative
				  Hearings (SOAH) procedural rules do not apply to protests of the comptroller's
				  findings conducted pursuant to Government Code, §
										403.303. Nothing in this
				  subsection shall preclude general application by a SOAH Administrative Law
				  Judge of evidentiary principles addressed in the Texas Rules of Evidence as an
				  advisory tool in making evidentiary determinations in protests of the
				  comptroller's findings conducted pursuant to Government Code, §
										403.303.
(b) Construction. Unless otherwise provided,
				  this subchapter shall be construed as provided by the Code Construction Act,
				  Government Code, Chapter 311.
(c)
				  Computation of time. In computing a period of time prescribed or allowed by the
				  rules in this subchapter, the first day is excluded and the last day is
				  included. If the last day of any period is a Saturday, Sunday, or Texas state
				  or federal holiday on which the comptroller's office is closed, the period is
				  extended to include the next day that is not a Saturday, Sunday, or Texas state
				  or federal holiday on which the comptroller's office is closed.
(d) Submitting and serving documents.
(1) Unless otherwise provided, every document
				  relating to a protest including, but not limited to, a petition, shall be
				  delivered to the division director by one of the following methods:
(A) Hand delivery to the attention of the
				  Director, Property Tax Assistance Division, delivered to 1711 San Jacinto, 3rd
				  Floor, Austin, Texas 78701.
(i) A petition
				  delivered to the division director by hand delivery is timely submitted only if
				  it is physically received by the division director on or before 5:00 p.m. CST
				  on the 40th day after the date on which the comptroller's preliminary findings
				  are certified to the commissioner of education.
(ii) Division reserves the right to require
				  delivery by a method other than hand delivery if physical receipt by the
				  division is not practicable.