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A BILL TO BE ENTITLED
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AN ACT
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relating to the appeal through binding arbitration of certain |
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appraisal review board orders. |
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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 filed |
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under Section 41.41(a)(1) or (2) concerning the appraised or market |
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value of property if: |
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(1) the property qualifies as the owner's residence |
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homestead under Section 11.13; or |
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(2) the appraised or market value, as applicable, of |
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the property as determined by the order is $5 [$3] million or less. |
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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 made payable to the |
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comptroller in the amount of: |
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(A) $450, if the property qualifies as the |
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owner's residence homestead under Section 11.13 and the appraised |
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or market value, as applicable, of the property is $500,000 or less, |
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as determined by the order; |
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(B) $500, if the property qualifies as the |
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owner's residence homestead under Section 11.13 and the appraised |
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or market value, as applicable, of the property is more than |
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$500,000, as determined by the order; |
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(C) $500, if the property does not qualify as the |
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owner's residence homestead under Section 11.13 and the appraised |
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or market value, as applicable, of the property is $1 million or |
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less, as determined by the order; |
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(D) $800, if the property does not qualify as the |
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owner's residence homestead under Section 11.13 and the appraised |
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or market value, as applicable, of the property is more than $1 |
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million but not more than $2 million, as determined by the order; |
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[or] |
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(E) $1,050, if the property does not qualify as |
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the owner's residence homestead under Section 11.13 and the |
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appraised or market value, as applicable, of the property is more |
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than $2 million but not more than $3 million, as determined by the |
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order; or |
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(F) $1,550, if the property does not qualify as |
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the owner's residence homestead under Section 11.13 and the |
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appraised or market value, as applicable, of the property is more |
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than $3 million but not more than $5 million, as determined by the |
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order. |
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SECTION 3. Section 41A.06(b), Tax Code, is amended to read |
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as follows: |
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(b) To initially qualify to serve as an arbitrator under |
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this chapter, a person must: |
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(1) meet the following requirements, as applicable: |
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(A) be licensed as an attorney in this state; or |
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(B) have: |
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(i) completed at least 30 hours of training |
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in arbitration and alternative dispute resolution procedures from a |
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university, college, or legal or real estate trade association; and |
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(ii) been licensed or certified |
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continuously during the five years preceding the date the person |
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agrees to serve as an arbitrator as: |
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(a) a real estate broker or sales |
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agent [salesperson] under Chapter 1101, Occupations Code; |
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(b) a real estate appraiser under |
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Chapter 1103, Occupations Code; or |
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(c) a certified public accountant |
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under Chapter 901, Occupations Code; and |
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(2) agree to conduct an arbitration for a fee that is |
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not more than: |
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(A) $400, if the property qualifies as the |
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owner's residence homestead under Section 11.13 and the appraised |
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or market value, as applicable, of the property is $500,000 or less, |
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as determined by the order; |
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(B) $450, if the property qualifies as the |
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owner's residence homestead under Section 11.13 and the appraised |
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or market value, as applicable, of the property is more than |
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$500,000, as determined by the order; |
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(C) $450, if the property does not qualify as the |
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owner's residence homestead under Section 11.13 and the appraised |
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or market value, as applicable, of the property is $1 million or |
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less, as determined by the order; |
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(D) $750, if the property does not qualify as the |
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owner's residence homestead under Section 11.13 and the appraised |
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or market value, as applicable, of the property is more than $1 |
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million but not more than $2 million, as determined by the order; |
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[or] |
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(E) $1,000, if the property does not qualify as |
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the owner's residence homestead under Section 11.13 and the |
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appraised or market value, as applicable, of the property is more |
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than $2 million but not more than $3 million, as determined by the |
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order; or |
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(F) $1,500, if the property does not qualify as |
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the owner's residence homestead under Section 11.13 and the |
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appraised or market value, as applicable, of the property is more |
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than $3 million but not more than $5 million, as determined by the |
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order. |
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SECTION 4. The changes in law made by this Act apply only to |
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a request for binding arbitration under Chapter 41A, Tax Code, that |
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is filed on or after the effective date of this Act. A request for |
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binding arbitration under Chapter 41A, Tax Code, that is filed |
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before the effective date of this Act is governed by the law in |
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effect on the date the request is filed, and the former law is |
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continued in effect for that purpose. |
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SECTION 5. This Act takes effect September 1, 2017. |