Texas Register

TITLE 34 PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9PROPERTY TAX ADMINISTRATION
SUBCHAPTER KARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS
RULE §9.4260Arbitrator Duties
ISSUE 05/25/2018
ACTION Final/Adopted
Preamble Texas Admin Code Rule

(a)Upon inclusion in the comptroller's registry of arbitrators, an individual who accepts an arbitration appointment shall conduct each arbitration proceeding pursuant to the terms of Tax Code, Chapter 41A, and this subchapter, and §9.804 of this title, as applicable; and for a fee that is not more than the applicable amount stated in the fee schedule set out in subsection (d) of this section.

(b)Each arbitrator included in the comptroller's registry is required to notify the comptroller online through the comptroller's online arbitration system when it is generally available, or in writing of any changes in contact information (including address, phone number, email address, website), and any material change in the information provided in his or her application or in his or her qualifications or eligibility for appointment within ten (10) calendar days of the change. A material change includes, but is not limited to a change in county of residence, loss of required licensure, incapacity, ineligibility or other condition that would prevent the person from lawfully and professionally performing arbitration duties.

(c)Violations of subsection (a) of this section or failure of the arbitrator to report a material change under subsection (b) of this section may result in the immediate removal of the arbitrator from the current 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 the registry.

(d)The arbitrator's fee shall not exceed:

  (1)$400 if the property qualifies as the owner's residence homestead under Tax Code, §11.13, and the appraised or market value is $500,000 or less as determined by the ARB order;

  (2)$450 if the property qualifies as the owner's residence homestead under Tax Code, §11.13, and appraised or market value is more than $500,000 as determined by the ARB order;

  (3)$450 if the property does not qualify as the owner's residence homestead under Tax Code, §11.13, and the appraised or market value is $1 million or less as determined by the ARB order;

  (4)$750 if the property does not qualify as the owner's residence homestead under Tax Code, §11.13, and the appraised or market value is more than $1 million but not more than $2 million as determined by the ARB order;

  (5)$1,000 if the property does not qualify as the owner's residence homestead under Tax Code, §11.13, and the appraised or market value of the property is more than $2 million but not more than $3 million as determined by the ARB order; and

  (6)$1,500 if the property does not qualify as the owner's residence homestead under Tax Code, §11.13, and the appraised or market value of the property is more than $3 million but not more than $5 million as determined by the ARB order.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 9, 2018

TRD-201802083

Victoria North

Chief Counsel, Fiscal and Agency Affairs Legal Services Division

Comptroller of Public Accounts

Effective date: May 29, 2018

Proposal publication date: November 10, 2017

For further information, please call: (512) 475-0387



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