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A BILL TO BE ENTITLED
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AN ACT
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relating to a request for binding arbitration of certain appraisal |
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review board orders. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 41A.03(a), Tax Code, is amended to read |
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as follows: |
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(a) To appeal an appraisal review board order under this |
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chapter, a property owner must file with the appraisal district not |
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later than the 60th [45th] day after the date the property owner |
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receives notice of the order: |
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(1) a completed request for binding arbitration under |
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this chapter in the form prescribed by Section 41A.04; and |
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(2) an arbitration deposit made payable to the |
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comptroller in the amount of: |
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(A) $450, if the property qualifies as the |
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owner's residence homestead under Section 11.13 and the appraised |
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or market value, as applicable, of the property is $500,000 or less, |
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as determined by the order; |
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(B) $500, if the property qualifies as the |
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owner's residence homestead under Section 11.13 and the appraised |
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or market value, as applicable, of the property is more than |
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$500,000, as determined by the order; |
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(C) $500, if the property does not qualify as the |
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owner's residence homestead under Section 11.13 and the appraised |
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or market value, as applicable, of the property is $1 million or |
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less, as determined by the order; |
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(D) $800, if the property does not qualify as the |
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owner's residence homestead under Section 11.13 and the appraised |
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or market value, as applicable, of the property is more than $1 |
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million but not more than $2 million, as determined by the order; |
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(E) $1,050, if the property does not qualify as |
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the owner's residence homestead under Section 11.13 and the |
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appraised or market value, as applicable, of the property is more |
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than $2 million but not more than $3 million, as determined by the |
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order; or |
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(F) $1,550, if the property does not qualify as |
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the owner's residence homestead under Section 11.13 and the |
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appraised or market value, as applicable, of the property is more |
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than $3 million but not more than $5 million, as determined by the |
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order. |
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SECTION 2. (a) Section 41A.05, Tax Code, is amended by |
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amending Subsection (a) and adding Subsections (c), (d), and (e) to |
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read as follows: |
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(a) Not later than the 10th day after the date an appraisal |
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district receives from a property owner a completed request for |
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binding arbitration under this chapter and an arbitration deposit |
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as required by Section 41A.03, the appraisal district shall: |
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(1) [certify the request;
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[(2)] submit the request and deposit to the |
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comptroller; and |
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(2) [(3)] request the comptroller to appoint a |
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qualified arbitrator to conduct the arbitration. |
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(c) The comptroller may not reject an application submitted |
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to the comptroller under this section unless: |
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(1) the comptroller delivers written notice to the |
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applicant of the defect in the application that would be the cause |
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of the rejection; and |
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(2) the applicant fails to cure the defect on or before |
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the 15th day after the date the comptroller delivers the notice. |
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(d) An applicant may cure a defect in accordance with |
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Subsection (c) at any time before the expiration of the period |
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provided by that subsection, without regard to the deadline for |
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filing the request for binding arbitration under Section 41A.03(a). |
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(e) For purposes of this section, a reference to the |
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applicant includes the applicant's representative if the applicant |
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has retained a representative as provided by Section 41A.08 for |
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purposes of representing the applicant in an arbitration proceeding |
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under this chapter. |
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(b) Section 41A.05, Tax Code, as amended by this section, |
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applies only to a request for binding arbitration received by the |
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comptroller of public accounts from an appraisal district on or |
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after the effective date of this Act. |
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SECTION 3. This Act applies only to an appeal of an |
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appraisal review board order that a property owner receives notice |
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of on or after the effective date of this Act. An appeal of an |
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appraisal review board order that a property owner receives notice |
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of before the effective date of this Act is governed by the law in |
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effect immediately before the effective date of this Act, and that |
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law is continued in effect for that purpose. |
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SECTION 4. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2019. |