Texas Register

TITLE 34 PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9PROPERTY TAX ADMINISTRATION
SUBCHAPTER KARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS
DIVISION 2LIMITED BINDING ARBITRATION FOR PROCEDURAL VIOLATIONS
RULE §9.4221LBA Deposit
ISSUE 01/05/2024
ACTION Proposed
Preamble No Rule Available

(a)Deposit amount. A deposit shall be submitted with each request for LBA in the following amount, as applicable:

  (1)$450 if the property qualifies as the property owner's residence homestead under Tax Code, §11.13, and the appraised or market value, as applicable, is $500,000 or less as determined by the appraisal district for the most recent tax year.

  (2)$550 for all property not subject to paragraph (1) of this subsection.

(b)Multiple properties. Where the property owner has appealed multiple properties, with one or more qualifying under subsection (a)(1) of this section and one or more qualifying under subsection (a)(2) of this section; the deposit must be made in the amount of subsection (a)(2) of this section.

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-202304940

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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