|
|
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A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to the administration of the ad valorem tax system; |
|
authorizing a fee. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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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 [between a chief appraiser,
|
|
an appraisal district, an appraisal review board, or any
|
|
combination of those persons and] a person designated by a property |
|
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. |
|
(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), (e-1), and (e-3), 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 for each [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 for each 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. |
|
(e-3) The comptroller may contract with service providers |
|
to assist with the duties imposed under Subsection (e-1), but the |
|
course required by that subsection 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 continuing education course, but the |
|
fee may not exceed $50 for each 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 for each |
|
person trained. |
|
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. If the training is provided to an individual other than a |
|
person who has agreed to serve as an arbitrator under Chapter 41A, |
|
the comptroller may assess a fee not to 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 [committee created under Section
|
|
403.302, Government Code], the comptroller by rule may establish |
|
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: |
|
(1) prepare 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; |
|
(2) prepare instructions for completing and |
|
submitting the form; and |
|
(3) establish and maintain a web page on the |
|
comptroller's Internet website that allows an individual described |
|
by Subsection (b) to electronically complete and submit the form. |
|
(b) The following individuals who attend a hearing in person |
|
or by telephone conference call on a motion filed under Section |
|
25.25 to correct the appraisal roll or a protest under Chapter 41 |
|
may complete and submit a survey form under this section: |
|
(1) a property owner whose property is the subject of |
|
the motion or protest; |
|
(2) the designated agent of the owner; or |
|
(3) a designated representative of the appraisal |
|
district in which the motion or protest is filed. |
|
(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 to each property |
|
owner or designated agent of the owner who is authorized to submit a |
|
survey form under this section a document that states that the owner |
|
or agent: |
|
(1) is entitled to complete and submit the survey |
|
form; |
|
(2) may submit the form to the comptroller: |
|
(A) in person; |
|
(B) by mail; |
|
(C) by electronic mail; or |
|
(D) through the web page required to be |
|
established by the comptroller under Subsection (a)(3); and |
|
(3) may obtain a paper copy of the form and |
|
instructions for completing the form at the appraisal office. |
|
(e) The document described by Subsection (d) must include |
|
the uniform resource locator (URL) address of the web page required |
|
to be established by the comptroller under Subsection (a)(3). |
|
(f) An appraisal district must provide the document |
|
described by Subsection (d) to a property owner or the designated |
|
agent of the owner at or before the first hearing on the motion or |
|
protest described by Subsection (b) for which the owner or agent is |
|
authorized to complete and submit the survey form. |
|
(g) An individual who elects to submit the survey form must |
|
submit the form to the comptroller as provided by this section. An |
|
individual may submit only one survey form for each motion or |
|
protest. |
|
(h) 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 the web page required to be established by |
|
the comptroller under Subsection (a)(3). |
|
(i) 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. |
|
(j) The comptroller shall issue an annual report that |
|
summarizes the information included in the survey forms submitted |
|
during the preceding tax 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) [having a population of more than 100,000] if |
|
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; [or] |
|
(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 [board of
|
|
directors of] the appraisal district is established [by resolution] |
|
shall select a chairman and a secretary from among the members of |
|
the appraisal review board. The judge [board of directors of the
|
|
appraisal district] is encouraged to select as chairman [of the
|
|
appraisal review board] a member of the appraisal review board, if |
|
any, who has a background in law and property appraisal. |
|
(d) The concurrence of a majority of the members of the |
|
appraisal review board present at a meeting of the board is |
|
sufficient for a recommendation, determination, decision, or other |
|
action by the board. The concurrence of a majority of the members |
|
of a panel of the board present at a meeting of the panel is |
|
sufficient for a recommendation or other action by the panel. The |
|
concurrence of more than a majority of the members of the board or |
|
panel may not be required. |
|
SECTION 9. Section 41.46, Tax Code, is amended by amending |
|
Subsection (a) and adding Subsection (d) 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, [and] place, and |
|
subject matter of [fixed for] the hearing on the protest and of the |
|
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. |
|
(d) The board shall deliver to the property owner initiating |
|
the protest notice of a protest hearing under this section by |
|
certified mail if the owner requests delivery by that method in the |
|
owner's notice of protest under Section 41.44. The board may |
|
require the owner to pay the cost to deliver the notice by certified |
|
mail. |
|
SECTION 10. 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 [a] hearing on a protest, the chief appraiser |
|
shall: |
|
(1) deliver a copy of the pamphlet prepared by the |
|
comptroller under Section 5.06 [5.06(a)] to the property owner |
|
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 [may inspect and may
|
|
obtain] a copy of the data, schedules, formulas, and all other |
|
information the chief appraiser will [plans to] introduce at the |
|
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 [an] |
|
owner or designated agent under this section, regardless of the |
|
manner in which the copies are prepared or delivered [may not exceed
|
|
the charge for copies of public information as provided under
|
|
Subchapter F, Chapter 552, Government Code, except:
|
|
[(1)
the total charge for copies provided in
|
|
connection with a protest of the appraisal of residential property
|
|
may not exceed $15 for each residence; and
|
|
[(2)
the total charge for copies provided in
|
|
connection with a protest of the appraisal of a single unit of
|
|
property subject to appraisal, other than residential property, may
|
|
not exceed $25]. |
|
(c) A chief appraiser shall deliver information requested |
|
by a property owner or the designated 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 owner |
|
or agent to the 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 delivers information requested by a |
|
property owner or the designated agent of the owner under |
|
Subsection (a)(2) by referring the owner or agent to a uniform |
|
resource locator (URL) address on an Internet website as authorized |
|
by Subsection (c)(3), the referral must contain a statement in a |
|
conspicuous font that clearly indicates that the owner or agent may |
|
on request receive the information by regular first-class mail. On |
|
request by a property owner or the designated agent of the owner, |
|
the chief appraiser must provide the information by regular |
|
first-class mail. |
|
SECTION 11. Section 41.47, Tax Code, is amended by adding |
|
Subsections (a-1) and (f) and amending Subsection (e) to read as |
|
follows: |
|
(a-1) 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. |
|
(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 [board's
|
|
decision] to district court. The statement must describe the |
|
deadline prescribed by Section 42.06(a) [of this code] for filing a |
|
written notice of appeal[,] and the deadline prescribed by Section |
|
42.21(a) [of this code] for filing the petition for review with the |
|
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 12. 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 [who is not represented by an agent
|
|
designated under Section 1.111] shall be set for a time and date |
|
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 [a] designated |
|
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 [not] file more than one request under this subsection |
|
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 13. 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 [made
|
|
available] to the protesting party at least 14 days before the first |
|
scheduled [or postponed] hearing may not be used or offered in any |
|
form as evidence in the hearing, including as a document or through |
|
argument or testimony. |
|
SECTION 14. 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 [in the evening or] on a Saturday or after 5 p.m. on a |
|
weekday [Sunday]. |
|
(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 15. Section 41A.06(b), Tax Code, 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; [and] |
|
(2) complete the courses for training and education of |
|
appraisal review board members established under Sections 5.041(a) |
|
and (e-1) and be issued a certificate for each course 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 16. Sections 41A.061(b) and (c), Tax Code, are |
|
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) [Section 41A.06(b)]; and |
|
(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. |
|
(c) The comptroller shall remove a person from the registry |
|
if: |
|
(1) the person fails or declines to renew the person's |
|
agreement to serve as an arbitrator in the manner required by this |
|
section; [or] |
|
(2) the comptroller determines by clear and convincing |
|
evidence that there is good cause to remove the person from the |
|
registry, including evidence of repeated bias or misconduct by the |
|
person while acting as an arbitrator; or |
|
(3) the person fails to complete a revised training |
|
program on property tax law for the training and education of |
|
arbitrators established under Section 5.043 not later than the |
|
120th day after the date the program is available to be taken if the |
|
comptroller: |
|
(A) revises the program after the person is |
|
included in the registry; and |
|
(B) certifies that the program is substantially |
|
revised. |
|
SECTION 17. 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) [41A.06(b)(2)]; |
|
(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 18. 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 [Comptroller's Property Value Study
|
|
Advisory Committee]. |
|
SECTION 19. 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 20. 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 21. 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 22. The comptroller shall establish the web page |
|
and 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 document described by Subsection (d) of that section to |
|
a property owner or the designated agent of the owner and is not |
|
required to provide the survey form or instructions under a |
|
requirement of that section until the web page is established and |
|
the form and instructions are prepared and made available by the |
|
comptroller. |
|
SECTION 23. 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 24. 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 25. 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 26. 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 27. This Act takes effect January 1, 2020. |