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(a)Professional qualifications. Property owners may
represent themselves or choose to be represented by an agent. An agent
must hold a current and active license, certification, or registration
in one of the following fields:
(1)an attorney licensed to practice in Texas;
(2)a real estate broker or sales agent licensed under
Occupations Code, Chapter 1101;
(3)a real estate appraiser licensed under Occupations
Code, Chapter 1103;
(4)a property tax consultant registered under Occupations
Code, Chapter 1152; or
(5)a certified public accountant licensed under Occupations
Code, Chapter 901.
(b)Required documentation.
(1)The property owner must complete and sign the appointment
of agent for binding arbitration form. No other agent appointment,
authorization form, or document will be accepted.
(2)Neither the individual being appointed as an agent
under this subsection, nor an agent appointed under Tax Code, §1.111,
may sign the form described in paragraph (1) of this subsection on
behalf of the property owner.
(3)For requests for binding arbitration filed with
the comptroller on or after January 1, 2024, the agent shall retain
the form and shall produce the form immediately upon request from
the property owner, appraisal district, ARB, arbitrator assigned to
the arbitration, or comptroller under Tax Code, §41A.08(d).
(4)Failure of the agent to produce the form immediately
upon request as required by Tax Code, §41A.08(d), or production
of an invalid form, shall result in dismissal of the request for binding
arbitration and may result in loss of the arbitration deposit.
(c)Agent responsibilities. Authorized agents may take
the following actions in an arbitration on a property owner's behalf:
(1)file online requests for binding arbitration and
pay the required arbitration deposit through the online arbitration
system;
(2)receive a potential refund of an arbitration deposit,
if the agent is designated as a refund recipient under §9.4204(d)
of this title;
(3)send and receive communications regarding the arbitration;
(4)negotiate with the appraisal district to try to
settle the case before the arbitration hearing;
(5)execute a settlement agreement with the appraisal
district to resolve the case;
(6)withdraw a request for binding arbitration; and
(7)appear and represent the property owner at the
arbitration hearing.
(d)Designation of specific individual.
(1)The property owner must identify on the appointment
of agent for binding arbitration form a specific individual to act
as an agent and provide the agent's license number for the specific
type of license, certification, or registration that qualifies the
individual to act as an agent under subsection (a) of this section.
(2)The property owner may also appoint an alternate
agent on the appointment of agent for binding arbitration form. Unless
the alternate agent is with the same organization as the first agent,
the alternate agent shall not be authorized to act on a property owner's
behalf unless the alternate agent provides written notice to the appraisal
district and the appointed arbitrator that the first agent is not
available. For LBA, a copy of the notice must also be provided to
the ARB.
(3)A company or business entity does not qualify to
act as an agent.
(e)Agent representation at arbitration hearing. Only
the individual(s) identified on the appointment of agent for binding
arbitration form may undertake representation of the property owner
in the arbitration for which the request for binding arbitration was
submitted. No other individual, including a licensed attorney, may
act on the property owner's behalf in that proceeding unless another
subsequently executed appointment of agent for binding arbitration
form is completed and signed.
(f)Agents for non-individual property owners. The
property owner's name, current mailing address, phone number, and
email address, if available, must be provided on the appointment of
agent for binding arbitration form. If the property owner is not an
individual, an authorized individual shall complete and sign the form
on behalf of the property owner. The authorized individual's name
and contact information must be provided on the form, as well as the
basis for the authorized individual's authority.
(g)Duration of agent appointment. The appointment
of agent for binding arbitration form is valid for three years from
the date of execution, unless revoked. The property owner may revoke
the appointment of an agent or alternate agent at any time by delivery
of written notice to the agent, and all alternate agents, if any are
appointed, to the address provided on the form or the agent's last
known address. A copy of the revocation notice must also be provided
to the comptroller, appraisal district, and the arbitrator assigned
to the case, if an arbitrator is assigned. For LBA, a copy of the
revocation notice must also be provided to the ARB.
(h)Agent certifications. In undertaking representation
of the property owner pursuant to Tax Code, §41A.08(b), each
agent must certify that:
(1)they are acting as a fiduciary on behalf of the
property owner in the specific arbitration proceeding for which the
request for binding arbitration was filed and agree to undertake the
responsibilities specified in subsection (c) of this section; and
(2)the property owner knowingly authorized the agent's
filing of the request for binding arbitration and the agent's representation
of the property owner in the arbitration.
The agency certifies that legal counsel has reviewed
the proposal and found it to be within the state agency's legal authority
to adopt.
Filed with the Office
of the Secretary of State on December 21, 2023
TRD-202304939 Victoria
North
General Counsel, Fiscal and Agency Affairs Legal Services
Comptroller of Public Accounts
Earliest possible date of adoption: February 4, 2024
For further information, please call: (512) 475-2220
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