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A BILL TO BE ENTITLED
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AN ACT
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relating to an appeal from an order of an appraisal review board |
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determining a protest. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 41A.01, Tax Code, is amended to read as |
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follows: |
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Sec. 41A.01. RIGHT OF APPEAL BY PROPERTY OWNER. As an |
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alternative to filing an appeal under Section 42.01, a property |
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owner is entitled to appeal through binding arbitration under this |
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chapter an appraisal review board order determining a protest |
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brought under Section 41.41(a)(1) or (2) concerning the appraised |
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or market value of [real] property if[:
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[(1)] the appraised or market value, as applicable, of |
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the property as determined by the order is $1 million or less[; and
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[(2)
the appeal does not involve any matter in dispute
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other than the determination of the appraised or market value of the
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property]. |
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SECTION 2. Section 41A.03(a), Tax Code, is amended to read |
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as follows: |
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(a) To appeal an appraisal review board order under this |
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chapter, a property owner must file with the appraisal district not |
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later than the 45th day after the date the property owner receives |
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notice of the order: |
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(1) a completed request for binding arbitration under |
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this chapter in the form prescribed by Section 41A.04; and |
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(2) an arbitration deposit [in the amount of $500,] |
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made payable to the comptroller in the amount of: |
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(A) $500; or |
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(B) $250, if the property owner requests |
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expedited arbitration under Section 41A.031. |
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SECTION 3. Effective September 1, 2012, Section 41A.03(a), |
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Tax Code, is amended to read as follows: |
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(a) To appeal an appraisal review board order under this |
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chapter, a property owner must file with the appraisal district not |
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later than the 45th day after the date the property owner receives |
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notice of the order: |
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(1) a completed request for binding arbitration under |
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this chapter in the form prescribed by Section 41A.04; and |
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(2) an arbitration deposit in the amount of $500, made |
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payable to the comptroller. |
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SECTION 4. Chapter 41A, Tax Code, is amended by adding |
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Section 41A.031 to read as follows: |
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Sec. 41A.031. EXPEDITED ARBITRATION. (a) A property owner |
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is entitled to an expedited arbitration if the property owner |
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includes a request for expedited arbitration in the request filed |
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under Section 41A.03 and pays the required deposit. |
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(b) An expedited arbitration must provide for not more than |
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one hour of argument and testimony on behalf of the property owner |
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and not more than one hour of argument and testimony on behalf of |
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the appraisal district. |
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(c) The comptroller shall adopt rules and processes to |
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assist in the conduct of an expedited arbitration, including rules |
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relating to the evidence required to be produced by each party. |
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(d) This section expires September 1, 2012. |
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SECTION 5. Section 41A.08, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) In an arbitration proceeding under this chapter brought |
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on the ground of unequal appraisal of property, the protest shall be |
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determined in accordance with Section 42.26(a), except that a party |
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may not present evidence relating to the median level of appraisal |
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or the median appraised value of more than five other properties in |
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the appraisal district. |
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SECTION 6. The change in law made by this Act applies only |
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to an appeal under Chapter 41A, Tax Code, that is filed on or after |
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the effective date of this Act. An appeal under Chapter 41A, Tax |
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Code, that is filed before the effective date of this Act is |
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governed by the law in effect on the date the appeal was filed, and |
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the former law is continued in effect for that purpose. |
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SECTION 7. Except as otherwise provided by this Act, this |
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Act takes effect September 1, 2009. |