Bill Text: TX SB849 | 2015-2016 | 84th Legislature | Enrolled

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Bill Title: Relating to access to and fees associated with binding arbitration of appraisal review board orders.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2015-06-15 - Effective on 9/1/15 [SB849 Detail]

Download: Texas-2015-SB849-Enrolled.html

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S.B. No. 849

AN ACT
relating to access to and fees associated with binding arbitration
of appraisal review board orders.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 41A.01, Tax Code, is amended to read as
follows:
Sec. 41A.01. RIGHT OF APPEAL BY PROPERTY OWNER. As an
alternative to filing an appeal under Section 42.01, a property
owner is entitled to appeal through binding arbitration under this
chapter an appraisal review board order determining a protest filed
under Section 41.41(a)(1) or (2) concerning the appraised or market
value of property if:
(1) the property qualifies as the owner's residence
homestead under Section 11.13; or
(2) the appraised or market value, as applicable, of
the property as determined by the order is $3 [$1] million or less.
SECTION 2. Section 41A.03(a), Tax Code, is amended to read
as follows:
(a) To appeal an appraisal review board order under this
chapter, a property owner must file with the appraisal district not
later than the 45th 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; or
(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 [$500].
SECTION 3. Section 41A.05(b), Tax Code, is amended to read
as follows:
(b) The comptroller may retain $50 [an amount equal to 10
percent] of the deposit to cover the comptroller's administrative
costs.
SECTION 4. Section 41A.06(b), Tax Code, is amended to read
as follows:
(b) To initially qualify to serve as an arbitrator under
this chapter, a person must:
(1) meet the following requirements, as applicable:
(A) be licensed as an attorney in this state; or
(B) have:
(i) completed at least 30 hours of training
in arbitration and alternative dispute resolution procedures from a
university, college, or legal or real estate trade association; and
(ii) been licensed or certified
continuously during the five years preceding the date the person
agrees to serve as an arbitrator as:
(a) a real estate broker or
salesperson under Chapter 1101, Occupations Code;
(b) a real estate appraiser under
Chapter 1103, Occupations Code; or
(c) a certified public accountant
under Chapter 901, Occupations Code; and
(2) agree to conduct an arbitration for a fee that is
not more than:
(A) $400, 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) $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 more than
$500,000, as determined by the order;
(C) $450, 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) $750, 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; or
(E) $1,000, 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 [90 percent of the amount of the arbitration deposit required
by Section 41A.03].
SECTION 5. The change in law made by this Act applies only
to a request for binding arbitration under Chapter 41A, Tax Code,
that is filed on or after the effective date of this Act. A request
for binding arbitration under Chapter 41A, Tax Code, that is filed
before the effective date of this Act is governed by the law in
effect on the date the request is filed, and the former law is
continued in effect for that purpose.
SECTION 6. This Act takes effect on September 1, 2015.
______________________________ ______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 849 passed the Senate on
April 23, 2015, by the following vote: Yeas 30, Nays 0.
______________________________
Secretary of the Senate
I hereby certify that S.B. No. 849 passed the House on
May 22, 2015, by the following vote: Yeas 138, Nays 1, one
present not voting.
______________________________
Chief Clerk of the House
Approved:
______________________________
Date
______________________________
Governor