The Comptroller of Public Accounts adopts new §9.4260, concerning qualification for inclusion in comptroller's registry of arbitrators; §9.4261, concerning application requirements; §9.4262, concerning renewal requirements; §9.4263, concerning arbitrator eligibility for appointment; §9.4264, concerning arbitrator responsibility for registry profile; and §9.4265 concerning disciplinary action, with changes to the proposed text as published in the January 5, 2024, issue of the Texas Register (49 TexReg 22). The rules will be republished. The new sections will be located in Subchapter K, in new Division 4 (Comptroller's Registry of Arbitrators). The comptroller will repeal all current sections in Subchapter K in a separate rulemaking.

The new sections update the procedures concerning the comptroller's registry of arbitrators for regular binding arbitration to appeal values determined by local appraisal review boards under Tax Code, §41A.01, and limited binding arbitration for certain alleged procedural violations during the local protest process under Tax Code, §41A.015.

Section 9.4260 sets forth the requirements for an individual to be included in the comptroller's registry of arbitrators.

Section 9.4261 details the process and requirements for applying to be included in the comptroller's registry of arbitrators.

Section 9.4262 addresses the requirements for an arbitrator to continue to qualify for inclusion in the comptroller's registry of arbitrators.

Section 9.4263 sets forth eligibility requirements for appointment as an arbitrator to a particular arbitration proceeding.

Section 9.4264 requires arbitrators to update their registry profile on the online arbitration system and provide additional information required by the comptroller. It also addresses the effect of updated information that causes the arbitrator to become ineligible to serve as an arbitrator or to be removed from the comptroller's registry of arbitrators.

Section 9.4265 authorizes the comptroller to remove an arbitrator from the comptroller's registry of arbitrators or to render lesser disciplinary actions, and describes the process and requirements for taking such an action. The comptroller corrects a typographical error in §9.4265(c)(5) by deleting the word "of."

The comptroller received comments regarding adoption of the amendments from Frank D. McAllister and the Fort Bend Central Appraisal District (FBCAD).

Mr. McAllister states that §9.4263(d) "should be revised to include a requirement for the appraisal district to pay the arbitrator's award to the property owner within 30 days of receiving the award." Although the comptroller thanks Mr. McAllister for this comment, the comptroller declines to make changes to the rules in response to this comment because the property owner's deposit is refunded by the comptroller's office, not the appraisal district, under Tax Code, §§41A.015(k) and (l), 41A.09(c), and 41A.10(b).

FBCAD recommends the confidentiality provisions of Government Code §552.149 be included as applicable to the information provided under §9.4265(g). The comptroller thanks FBCAD for submitting this comment and changes the rule to reference all applicable confidentiality laws.

The new sections are adopted under Tax Code, §41A.13, which authorizes the comptroller to adopt rules necessary to implement and administer Tax Code, Chapter 41A, concerning appeal through binding arbitration.

The new sections implement Tax Code, Chapter 41A.