88R10829 DRS-F
	By: Bettencourt	S.B. No. 2355

	A BILL TO BE ENTITLED
	AN ACT
	relating to the appeal of certain ad valorem tax determinations
	through binding arbitration.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1.  Section 41A.03, Tax Code, is amended by amending
	Subsection (a) and adding Subsections (c) and (d) to read as
	follows:
	(a)  To appeal an appraisal review board order under this
	chapter, a property owner must file with the comptroller [appraisal
	district] not later than the 60th day after the date the property
	owner receives notice of the order:
	(1)  a completed request for binding arbitration under
	this chapter in the form prescribed by Section 41A.04; and
	(2)  an arbitration deposit [made payable to the
	comptroller] in the amount of:
	(A)  $450, if the property qualifies as the
	owner's residence homestead under Section 11.13 and the appraised
	or market value, as applicable, of the property is $500,000 or less,
	as determined by the order;
	(B)  $500, if the property qualifies as the
	owner's residence homestead under Section 11.13 and the appraised
	or market value, as applicable, of the property is more than
	$500,000, as determined by the order;
	(C)  $500, if the property does not qualify as the
	owner's residence homestead under Section 11.13 and the appraised
	or market value, as applicable, of the property is $1 million or
	less, as determined by the order;
	(D)  $800, if the property does not qualify as the
	owner's residence homestead under Section 11.13 and the appraised
	or market value, as applicable, of the property is more than $1
	million but not more than $2 million, as determined by the order;
	(E)  $1,050, if the property does not qualify as
	the owner's residence homestead under Section 11.13 and the
	appraised or market value, as applicable, of the property is more
	than $2 million but not more than $3 million, as determined by the
	order; or
	(F)  $1,550, if the property does not qualify as
	the owner's residence homestead under Section 11.13 and the
	appraised or market value, as applicable, of the property is more
	than $3 million but not more than $5 million, as determined by the
	order.
	(c)  If a property owner files a request for binding
	arbitration through an electronic system, the property owner must
	pay the arbitration deposit required by Subsection (a) through the
	electronic system.
	(d)  If a property owner does not file a request for binding
	arbitration through an electronic system, the property owner must
	pay the arbitration deposit required by Subsection (a) by check or
	money order made payable to the comptroller or by another form of
	payment acceptable to the comptroller.
	SECTION 2.  Section 41A.04, Tax Code, is amended to read as
	follows:
	Sec. 41A.04.  CONTENTS OF REQUEST FORM. The comptroller by
	rule shall prescribe the form of a request for binding arbitration
	under this chapter. The form must require the property owner to
	provide only:
	(1)  a brief statement that explains the basis for the
	property owner's appeal of the appraisal review board order;
	(2)  a statement of the property owner's opinion of the
	appraised or market value, as applicable, of the property that is
	the subject of the appeal; and
	(3)  any other information reasonably necessary for the
	comptroller to process the request and appoint [appraisal district
	to request appointment of] an arbitrator.
	SECTION 3.  Section 41A.05(a), Tax Code, is amended to read
	as follows:
	(a)  Not later than the 10th day after the date an appraisal
	district receives notification that a [from a property owner a
	completed] request for binding arbitration has been filed [under
	this chapter and an arbitration deposit as required by Section
	41A.03], the appraisal district shall, in the manner prescribed by
	the comptroller, provide to the comptroller any information
	reasonably necessary for the comptroller to process the request and
	appoint an arbitrator[:
	[(1)  submit the request and deposit to the
	comptroller; and
	[(2)  request the comptroller to appoint a qualified
	arbitrator to conduct the arbitration].
	SECTION 4.  Section 41A.08, Tax Code, is amended by adding
	Subsections (c), (d), and (e) to read as follows:
	(c)  The designation of an agent by a property owner under
	this section must be made by written authorization on a form
	prescribed by the comptroller and signed by the property owner or an
	authorized individual other than an agent designated under Section
	1.111. The designation must authorize the agent to represent the
	owner in an arbitration proceeding under this chapter. The
	designation takes effect when the property owner or authorized
	individual signs the form.
	(d)  A property owner's agent shall retain the form described
	by Subsection (c) and shall produce the form immediately upon
	request from:
	(1)  the property owner or authorized individual
	described by Subsection (c);
	(2)  the appraisal district that is party to the
	arbitration under this chapter;
	(3)  the appraisal review board that is party to the
	arbitration under this chapter;
	(4)  the arbitrator assigned to the arbitration under
	this chapter; or
	(5)  the comptroller.
	(e)  Notwithstanding any other law, a property owner may
	assign to an agent or entity the property owner's right to receive a
	refund of an arbitration deposit. An assignment under this
	subsection must be made in writing on a form prescribed by the
	comptroller.
	SECTION 5.  Section 41A.11, Tax Code, is amended to read as
	follows:
	Sec. 41A.11.  POSTAPPEAL ADMINISTRATIVE PROCEDURES. An
	arbitration award or settlement reached between the parties to an
	arbitration under this chapter is considered to be a final
	determination of an appeal for purposes of Subchapter C, Chapter
	42.
	SECTION 6.  The change in law made by this Act applies only
	to a request for arbitration made on or after the effective date of
	this Act.
	SECTION 7.  This Act takes effect January 1, 2024.