(a) An owner or agent may initiate an appeal of an
ARB order determining a protest of property value through binding
arbitration, using either the traditional paper-based arbitration
system or the comptroller's online arbitration system, whichever is
available and subject to §9.4255 of this title (relating to Comptroller
Processing of Request, Online Arbitration System, and 45 Calendar-Day
Settlement Period), under the terms and conditions of this section.
(b) The request for binding arbitration, a copy of
the ARB order being appealed, and a deposit must be filed with the
appraisal district or through the online arbitration system in compliance
with Tax Code, §41A.03, which requires submission by not later
than the 60th calendar day after the date the owner receives the ARB
order determining the protest. Property owners and agents using the
online arbitration system to make a request for binding arbitration
are referred to as filers and are required to pay the arbitration
deposit online at the time the request is made. As a property owner
or agent filing a paper request or an online filer may be provided
any refund of the arbitration deposit, one of the following identification
numbers associated with the payment of the deposit is required to
be provided to process any refund: Social Security Number (SSN), Texas
Identification Number (TIN) issued by the comptroller's office, Federal
Employer Identification Number (FEIN), or Individual Taxpayer Identification
Number (ITIN) issued by the Internal Revenue Service to individuals
not eligible to obtain an SSN. If the filer is an agent and wishes
to submit an FEIN, only FEINs for sole proprietorships will be accepted.
The request, ARB order being appealed, and deposit shall be submitted
to the appraisal district by hand delivery, by certified first-class
mail, or as provided by Tax Code, §1.08 or §1.085, or through
the U.S. Postal Service or a private third-party service such as FedEx
or United Parcel Service (UPS) so long as proof of delivery is provided,
or by submission through use of the comptroller's online arbitration
system if available.
(c) The request for arbitration must be completed on
the comptroller's prescribed Request for Binding Arbitration (Form
AP-219) or through the online arbitration system. The ARB shall provide
a copy of Form AP-219 as well as a notice of the owner's right to
binding arbitration when it sends to the owner the ARB's order determining
a protest filed pursuant to Tax Code, §41.41(a)(1) or (2) if
the value of the property determined by the order is $5 million or
less or the property qualifies as the owner's residence homestead
under Tax Code, §11.13.
(d) If an agent has been appointed to represent the
owner, and the agent signs the Request for Binding Arbitration (Form
AP-219) or initiates the request through the online arbitration system
on behalf of the owner, the Appointment of Agent(s) for Binding Arbitration
(Form 50-791), signed by the owner or authorized individual as required
by §9.4253(c) of this title (relating to Agent Representation
in Arbitration), must be properly completed and either scanned and
uploaded to the online arbitration system or submitted with the request,
Form AP-219.
(e) The property owner or agent must submit a copy
of the ARB order being appealed by including it with the request for
binding arbitration or by scanning and uploading it to the online
arbitration system when filing the request.
(f) A request for binding arbitration on property that
meets the following terms and conditions qualifies for binding arbitration
under Tax Code, Chapter 41A:
(1) The request concerns the appraised or market value
of $5 million or less for the property as determined by the ARB order,
or the property qualifies as the owner's residence homestead under
Tax Code, §11.13.
(2) The request does not involve any matter in dispute
other than the determination of the appraised or market value of the
property pursuant to a protest filed under Tax Code, §41.41(a)(1)
for the appraised or market value or §41.41(a)(2) for unequal
appraisal. Issues not subject to binding arbitration include a protest
regarding the owner's motion for correction of an appraisal roll,
a protest concerning the qualification of property for a tax exemption
or special appraisal, or any other issue outside the scope of Tax
Code, §41.41(a)(1) or (2).
(3) A deposit in the correct amount set forth under
subsection (h) of this section, in the form of a check issued and
guaranteed by a banking institution (such as a cashier's or teller's
check) or by a money order, payable to the Comptroller of Public Accounts,
is included with the request. If the online arbitration system is
used to file the request, additional forms of acceptable payment are
by credit card (with entry of the filer's credit card number and security
code) with an additional processing fee or by electronic check (with
entry of the filer's bank account number and bank routing number)
with an additional processing fee. Personal checks, cash, or other
forms of payment shall not be accepted.
(4) Taxes are not delinquent on the property at issue.
For any prior year, all property taxes due have been paid. For the
year at issue, the undisputed tax amount was paid before the delinquency
date set by Tax Code, Chapter 31, as applicable.
(5) No lawsuit has been filed in district court regarding
the property for the tax year at issue.
(6) The request for binding arbitration is timely filed
pursuant to subsection (b) of this section.
(7) The request is made on the comptroller's paper
Request for Binding Arbitration (Form AP-219) or through the online
arbitration system, and is signed by the property owner or by the
owner's agent, if authorized.
(8) In all cases in which an agent is initiating the
request for binding arbitration, an original or paper copy of the
Appointment of Agent(s) for Binding Arbitration (Form 50-791) that
meets the requirements of §9.4253 of this title must be submitted
with request Form AP-219 or scanned and uploaded to the online arbitration
system when initiating the request for arbitration. The Form 50-791
must demonstrate that the property owner or authorized individual
granted the agent initiating the request for binding arbitration the
authority to do so on the owner's behalf.
(9) A copy of the ARB order being appealed was submitted
with request Form AP-219 or scanned and uploaded to the online arbitration
system when initiating the request for arbitration as required by
subsection (e) of this section.
(g) If the request involves contiguous tracts of land
pursuant to Tax Code, §41A.03(a-1), each tract of land and ARB
order must separately meet the requirements of subsection (f) of this
section, except that a single arbitration deposit in an amount under
subsection (h) of this section that corresponds to the tract with
the highest appraised or market value of all the contiguous tracts
as reflected on the ARB orders being appealed is sufficient. In the
event two or more tracts are not contiguous, the property owner may
select the one property that will be arbitrated; otherwise, the property
with the highest appraised or market value will be selected for arbitration.
(h) A deposit is required to be submitted with each
request for binding arbitration in the following amounts, as applicable:
(1) $450 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) $500 if the property qualifies as the owner's residence
homestead under Tax Code, §11.13, and the appraised or market
value is more than $500,000 as determined by the ARB order;
(3) $500 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) $800 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) $1,050 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) $1,550 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.
|