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(a)Questions of jurisdiction. In all arbitrations,
the arbitrator shall first determine any questions of jurisdiction.
(b)Arbitrator's determination. If jurisdiction exists,
the arbitrator shall determine the appraised or market value of the
property that is the subject of the RBA.
(c)Special appraisal. If the arbitrator determines
the property qualifies for special appraisal under Tax Code, Chapter
23, Subchapter B, C, D, E, or H, the statutory provisions regarding
special appraisal, and the comptroller's rules and policies, including
the comptroller's special appraisal manuals, must be followed in making
the appraised value determination.
(d)Determination of value of residential homestead.
If the arbitrator determines that a residence homestead's appraised
value is less than its market value due to the appraised value limitation
required by Tax Code, §23.23, the appraised value may not be
changed unless:
(1)the arbitrator determines that the formula for
calculating the appraised value of the property under Tax Code, §23.23
was incorrectly applied, and the change correctly applies the formula;
(2)the calculation of the appraised value of the property
reflected in the ARB order includes an amount attributable to new
improvements, and the change reflects the arbitrator's determination
of the value contributed by the new improvements; or
(3)the arbitrator determines that the market value
of the property is less than the appraised value indicated on the
ARB order, and the change reduces the appraised value to the market
value determined by the arbitrator.
(e)Arbitrator's award. Within 20 calendar days after
the conclusion of the arbitration hearing, the arbitrator shall render
a determination and issue the RBA award on the online arbitration
system. The arbitrator shall deliver a copy of the RBA award by regular
first-class mail to any property owner not participating in the online
arbitration system.
(f)No appeal of RBA award. An RBA award is final and
may not be appealed except as permitted under Civil Practice and Remedies
Code, §171.088, and may be enforced in the manner provided by
Civil Practice and Remedies Code, Chapter 171, Subchapter D.
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-202304941 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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