<<Exit

Texas Register Preamble


The Comptroller of Public Accounts proposes amendments to §§9.4252, 9.4253, 9.4254, 9.4255, 9.4261, 9.4264 and 9.4266 concerning arbitration of appraisal review board determinations. The comptroller proposes these amendments to simplify the language, remove certain conditions, and clarify the ability to cure minor defects in requests. The proposed amendments implement House Bill 1802, 86th Legislature, 2019, and should enhance the administration of the arbitration request process.

In §9.4252, concerning the request for arbitration, the proposed amendments to subsection (b) simplify the language and reference the statutory requirements in Tax Code, §41A.03 (Request for Arbitration).

The proposed amendments to subsections (d) and (f)(7) clarify the form requirements and remove the manual signature requirement for the Appointment of Agent(s) for Binding Arbitration (Form 50-791) and for the Request for Binding Arbitration (Form AP-219).

The proposed amendments to subsection (g) remove conditions for tracts of land to qualify as contiguous tracts of land.

The proposed amendments to §9.4253, concerning agent representation in arbitration, remove the wet signature requirement in subsection (c). The proposal also amends subsection (d) and removes subsection (e) to standardize the actions an agent may take on a property owner's behalf. The remaining subsections are re-lettered accordingly.

The proposed amendments to re-lettered subsection (e) allow an alternate agent with the same organization as the primary agent to act without providing evidence the first agent is unavailable.

The proposed amendments to re-lettered subsection (f) describe the requirements for completing Form 50-791 when the property owner is not an individual, including the requirement that an authorized individual may be asked to show their authority to sign on behalf of the legal entity that owns the property.

In §9.4254, concerning appraisal district responsibility for request, the comptroller proposes amendments to subsections (a)(1), (3),(4) and (b) to clarify that a sufficient deposit amount is acceptable, to prevent rejections when a property owner pays more than the required deposit. The proposed amendment to subsection (a)(3) clarifies the appraisal district's role in the process. The proposed amendments to subsection (a)(4) require the appraisal district to submit supporting documentation to the comptroller with the arbitration request, if applicable.

In §9.4255, concerning comptroller processing of request, online arbitration system, and 45 calendar-day settlement period, the proposed amendments to subsection (a) require notification to an owner or agent and appraisal district of a defect in a request prior to rejecting a request.

The proposed amendments to subsection (b) clarify the requirements to complete Form AP-219 and provides for a fifteen (15) day period to cure a defect, after delivery of the notification added in subsection (a).

The proposed amendments to subsection (c) clarify the series of events during the 45 calendar-day settlement period.

The proposed removal of subsection (e) removes the wet ink signature requirement for all documents.

The proposed amendments to §9.4261, concerning provision of arbitration services, amend paragraph (m)(4) to reference the statutory requirements in Tax Code, §41A.03 (Request for Arbitration).

The proposed amendments to §9.4264, concerning payment of arbitrator fee, refund of property owner deposit, and correction of appraisal roll, make conforming changes to subsection (e), and clarify the series of events during the 45 calendar-day settlement period as they relate to the treatment of the deposit in subsection (g).

In §9.4266, concerning forms, the comptroller proposes to adopt by reference amended versions of the Request for Binding Arbitration (Form AP-219) and the Appointment of Agent(s) for Binding Arbitration (Form 50-791) to make updates and clarifications related to the proposed rule amendments. The proposed amended forms may be viewed at comptroller.texas.gov/taxes/property-tax/rules/. The rule text is not being updated, so the rule will not be published in this issue of the Texas Register.

Tom Currah, Chief Revenue Estimator, has determined that during the first five years that the proposals are in effect, the rules: will not create or eliminate a government program; will not require the creation or elimination of employee positions; will not require an increase or decrease in future legislative appropriations to the agency; will not require an increase or decrease in fees paid to the agency; will not increase or decrease the number of individuals subject to the rules' applicability; and will not positively or adversely affect this state's economy.

Mr. Currah also has determined that the proposed amendments would have no significant fiscal impact on the state government, units of local government, or individuals. The proposed amendments would benefit the public by improving the administration of local property valuation and taxation. There would be no anticipated significant economic cost to the public. The proposed amendments would have no significant fiscal impact on small businesses or rural communities.

You may submit comments on the proposal to Korry Castillo, Director, Property Tax Assistance Division, P.O. Box 13528 Austin, Texas 78711 or to the email address: ptad.rulecomments@cpa.texas.gov. The comptroller must receive your comments no later than 30 days from the date of publication of the proposal in the Texas Register.

These amendments are proposed under Tax Code, §41A.13 (Rules), which authorizes the comptroller to adopt rules necessary to implement and administer Tax Code, Chapter 41A, governing the appeal of appraisal review board orders through binding arbitration.

These rules implement Tax Code, §§41A.03 (Request for Arbitration), 41A.04 (Contents of Request Form), 41A.05 (Processing of Registration Request), 41A.07 (Appointment of Arbitrator), and 41A.09 (Award; Payment of Arbitrator's Fee).



Next Page Previous Page

Link to Texas Secretary of State Home Page | link to Texas Register home page | link to Texas Administrative Code home page | link to Open Meetings home page