Arbitrator Training Manual: August 2023

Glenn Hegar
Texas Comptroller of Public Accounts
Arbitrator
Training
Manual
August 2023
B Arbitrators Training Manual – August 2023
Texas Property Tax
Table of Contents
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Limited Binding Arbitration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Request for LBA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Comptroller’s Office Processing of LBA Requests . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Arbitrator Duties in LBA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Regular Binding Arbitration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Request for RBA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Filing Deadlines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Appraisal District Submission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Comptroller’s Office Processing of RBA Requests . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Arbitrator Duties in RBA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Arbitration Hearing and Determination . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

Agent Representation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Hearing Location . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Scheduling the Hearing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Notice of Hearing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Continuance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Arbitration Hearing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Hearing Procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Determination and Award . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Payment for Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Prohibited Communications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Communications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Confidentiality . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Arbitrators Training Manual – August 2023 i

Appraisal Concepts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Generally Accepted Appraisal Methods and Techniques . . . . . . . . . . . . . . . . . . . . . . . . . 22
What is USPAP? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
What is Mass Appraisal? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Three Approaches to Value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
Equal and Uniform . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Evaluating Testimony . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Where to Find it in the Law . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27

Texas Constitution Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Civil Practice and Remedies Code Chapter 171 Provisions . . . . . . . . . . . . . . . . . . . . . . . 27
Hearing and Notice Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Hearing Adjournment or Postponement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Failure to Appear . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Rights of the Parties at the Hearing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Oath Administered by the Arbitrator . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Depositions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Subpoenas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Vacating an Award . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Tax Code Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
Arbitrator Registry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
Eligibility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
Ineligibility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
Application for Registry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
Renewal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
Removal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
Complaints/Requests for Removal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
Arbitrator Ethics and Customer Service . . . . . . . . . . . . . . . . . . . . . . . . . . . 41

Arbitrator Ethics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
Conflicts of Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
Professionalism . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
What Makes a Good Arbitrator? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
ii Arbitrators Training Manual – August 2023

Impartiality . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
Consistency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
Good Listener . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
Flexibility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
Familiarity with Statutes, Rules and Procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
Appendix A – Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
Appendix B – Form 50-791, Appointment of Agent[s] for Regular Binding Arbitration . 46
Appendix C – Form 50-836, Appointment of Agent[s] for Limited Binding Arbitration . 47
Appendix D – Form 50-830, Notice of Arbitration Withdrawal . . . . . . . . . . . . . . 48
Appendix E – Form AP-218, Application for Arbitrator Registry - Individuals Only . . . 49
Appendix F – Form AP-219, Request for Binding Arbitration . . . . . . . . . . . . . . . 52
Appendix G – Form AP-241, Request for Limited Binding Arbitration . . . . . . . . . . 56
Appendix H – Form 50-705, Arbitrator Acceptance/Rejection . . . . . . . . . . . . . . . 60
Appendix I – Form 50-891, Arbitrator Acceptance/Rejection for

Limited Binding Arbitration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
Appendix J – Form 50-704, Regular Arbitration Determination and Award . . . . . . . 62
Appendix K – Form 50-890, Limited Binding Arbitration Determination . . . . . . . . 64
Arbitrators Training Manual – August 2023 iii

Texas Property Tax
iv Arbitrators Training Manual – August 2023

Texas Property Tax
Introduction
The Texas property tax system has four main phases or sets The right to protest to the ARB is one of Texas property
of functions that occur within certain dates: appraisal, equal- owners’ most important rights. The grounds for protest to the
ization, assessment and collection. Exhibit 1 below indicates ARB are very broad. Property owners may protest if they
the dates and activities that typically occur within each phase. disagree with the appraisal district value or any of the ap-
Property tax protests occur in the equalization phase. The praisal district’s actions concerning their property. Property
equalization phase includes the binding arbitration processes owners can protest any of the following to the ARB:
because they are related to the protest process or the appeal of
• the property’s value;13
an appraisal review board (ARB) order of determination, the
• the property was appraised unequally;14
outcome of which may change the subject property’s appraised
• the chief appraiser denied an exemption;15
value in the appraisal records and on the appraisal roll.
• the chief appraiser denied a special appraisal, such as an
EXHIBIT 1
agricultural appraisal for farm or ranch;16
Tax Calendar Phases • the chief appraiser determined that the property owner
took the land out of agricultural use;17
Appraisal Phase (Jan. 1 through May 15) • the denial, modification or assessment rating of a prop-
Jan. 1 – April 30: Property is appraised and exemption
applications are processed1
erty qualified for a temporary exemption due to damage
April – May 1: Notices of appraised value are sent2 by disaster;18
May 15: Appraisal record prepared and • the property is being taxed by the wrong taxing units;19
submitted to the ARB3 • the appraisal records show an incorrect owner for the
Equalization Phase (May 15 through July 25) property;20
May 15 – July 20: Protests and challenges are heard and • the property was incorrectly included on the appraisal
determined4 records;21
July 20: Appraisal records are approved5
• the chief appraiser or ARB failed to send the property
July 25: Appraisal roll is certified6
owner a notice that the law requires them to send;22 or
Assessment Phase (July 25 through Oct. 1) • any other action that the appraisal district, chief apprais-
July 25: Appraisal roll received by taxing units7
er or ARB took that applies to and adversely affects the
July 25 – Sept. 30: Tax rates are adopted and taxes are
levied (calculated)8 property owner.23
Oct. 1: Tax bills begin to be sent to taxpayers9
Before Sept. 1, 2005, a property owner could only appeal
Collection Phase (Oct. 1 through Jan. 31) an ARB decision in district court. Appealing in district
Oct. 1 – Jan. 31: Current taxes are collected10 court is a formal process that can be quite costly. Due to
Feb. 1: Penalties and interest begin to accrue11
the costly and time-consuming nature of litigation, many
July 1: Additional penalties may be added for
legal costs12 states look to alternative dispute resolution as a faster
and more efficient way to settle disputes. Alternative
1
Tex. Tax Code §§11.43 and 23.01
2
Tex. Tax Code §25.19 13
Tex. Tax Code §41.41(a)(1)
3
4
Tex. Tax Code §§41.01 and 41.12 15
5
6
7
Tex. Tax Code §41.41(c)
8
Tex. Tax Code §§26.01 and 26.05 19
9
Tex. Tax Code §31.01(a) 20
10
11
Tex. Tax Code §§31.02 and 33.01 22
Tex. Tax Code §41.411(a)
12
Arbitrators Training Manual – August 2023 1

dispute resolution can include negotiation, conciliation, real estate brokers or salespersons, real estate appraisers,
mediation and arbitration.24 The Texas Legislature created property tax consultants and certified public accountants
Tax Code Chapter 41A to allow for binding arbitration can act as agents.29
as a way for property owners to appeal an ARB’s order
For a property owner to be represented by an agent in binding
of determination of value while avoiding district court.
arbitration, the property owner or authorized individual
The Texas Legislature has also recognized the need for
is required to complete and sign either the Comptroller’s
property owners to settle other types of disputes through
Appointment of Agent(s) for Regular Binding Arbitration
binding arbitration.
(Form 50-791) (Appendix B) or Appointment of Agent(s)
In binding arbitration, an independent, neutral arbitrator for Limited Binding Arbitration (Form 50-836) (Appendix
hears and examines the facts of an appeal and makes a C). No other agent appointment or authorization form
decision that is binding on all parties. In the context of or document is acceptable. Only the property owner or
property tax protests and value disputes, binding arbitration authorized individual can sign the form. Neither the agent
creates a forum in which all parties to a dispute present their identified in Comptroller Rule 9.4253 nor an agent appointed
positions and evidence before an impartial third party, who under Tax Code Section 1.111 may sign the form.
renders a specific award that is enforceable by law and RBA
Authorized agents may:
may only be appealed as provided by Civil Practices and
Remedies Code Section 171.088, for purposes of vacating (1) sign and file or initiate the request for binding arbitration
an award. LBA is final and may not be appealed. to start the process;
(2) receive and send communications regarding the binding
Tax Code Chapter 41A includes two types of binding
arbitration proceeding;
arbitration, each with their own specific requirements. One
(3) withdraw a request for binding arbitration; and
type of binding arbitration is related to procedural violations
(4) appear and represent the property owner at the binding
during the protest process and the other an appeal of an ARB
arbitration hearing.
order determining a property’s value.
Property owners who believe the ARB or chief appraiser has A property owner must identify on Forms 50-791 or 50-
failed to comply with procedural requirements have the right 836 a specific, qualified individual and may also identify a
to request an arbitrator review their claim through limited second specific, qualified individual. Unless the alternate
binding arbitration (LBA). These cases deal with specific agent is with the same organization as the first individual
procedural requirements related to the protest process.25 identified as an agent, the alternate agent is not recognized
as authorized to act unless the alternate agent provides
Property owners who are dissatisfied with the ARB’s written notice to the appraisal district and to the appointed
determination of a protest have the right to appeal the ARB’s arbitrator that the first agent is not available. A company or
decision by requesting regular binding arbitration (RBA) business entity does not qualify as an agent.
as an alternative to filing an appeal of an ARB’s decision to
In completing Forms 50-791 or 50-836, the property
state district court.26 While the grounds to appeal to district
court are not limited, only an ARB order determining a owner’s name, current mailing address, phone number
protest filed under Tax Code Section 41.41(a)(1) or (2) and email address (if available) must be provided. If the
property owner is not an individual, an authorized individual
may be eligible for RBA.27 These are protests dealing with
must complete and sign the form on behalf of the property
a property’s appraised or market value or with unequal
owner. The form must include the authorized individual’s
appraisal of property.28
name, contact information and the basis for his or her
Property owners may be represented by agents in either authority. The authorized individual may be asked to show
type of proceeding; however, only licensed attorneys, his or her authority to sign on behalf of the property owner
or legal entity. If a concern arises regarding the authority
24
https://www.law.cornell.edu/wex/alternative_dispute_resolution
of the agent to represent the property owner in a particular
25
Tex. Tax Code §41A.015
26
Tex. Tax Code §41A.01 arbitration proceeding, the arbitrator is responsible for
27
28
Tex. Tax Code §41.41(a) and (b) 29
Tex. Tax Code §41A.08(b)
2 Arbitrators Training Manual – August 2023

contacting the property owner or authorized individual This manual is part of the required training program for
directly to resolve the matter. arbitrators and designed to help arbitrators find answers to
EXHIBIT 2 many questions they may encounter and in order to perform
Comptroller’s Office Responsibilities for Arbitration their duties effectively. It includes the official arbitrator
duties, a chronology of the LBA and RBA processes and
Maintaining the arbitrator registry30
general information about policy, procedures and legal
Training and educating arbitrators31 guidelines and available resources. This manual serves as
Processing requests for arbitration32 the text for the Comptroller’s Arbitrator Training Course.
Assigning arbitrators33 It is not a substitute for the initial 30 hours of arbitration
Remitting payment to the arbitrator, when appropriate34 training nor is it a substitute for the 8-hour biennial
Refunding part of the property owner’s deposit,
arbitrator continuing education requirement.
when appropriate35
The Tax Code, Civil Practice and Remedies Code, the
Texas Constitution, and Comptroller Rules govern binding
arbitration for property tax matters. Tax Code Chapter 41A
is specific to the binding arbitration process, and arbitrators
are required to know all sections of it. The Comptroller’s
office is prohibited from giving advice or direction on a
matter relating to a pending arbitration.36
30
Tex. Tax Code §41A.06(a)
31
Tex. Tax Code §5.043
32
33
Tex. Tax Code §41A.07(a)(1)
34
35
Tex. Tax Code §41A.09 36
Tex. Admin. Code §9.4265

Texas Property Tax
Limited Binding Arbitration

Overview • schedule hearings on protests concerning multiple prop-
erties identified in the same notice of protest on the same
LBA is a process outlined in Tax Code Section 41A.015 that
day at the request of the property owner or the property
allows property owners who meet certain qualifications to
owner’s designated agent;44 or
request arbitration to compel the appraisal district or ARB
• refrain from using or offering as evidence information re-
to comply with specific procedural requirements.37 There
quested by the property owner that was not delivered to
are specific notice requirements and filing deadlines that
the property owner at least 14 days before the hearing.45
are unique to LBA. Only arbitrators who are licensed at-
torneys are eligible to be appointed to hear LBA cases.38 Each of these statutory or procedural requirements relate to
Arbitrators who are licensed attorneys may be assigned to the ARB protest process.
LBA cases and should review this chapter carefully. This
chapter provides an overview of the LBA process and Ex- Request for LBA
hibit 3 provides a visual representation of the LBA process, Not later than May 15th, or the 30th day after the date a No-
which begins after a property owner has filed a protest under tice of Appraised Value is delivered to the property owner,
Tax Code Chapter 41. An arbitrator who accepts an arbitra- whichever is later, a property owner may file a protest with
tion appointment must conduct each arbitration proceeding the ARB for the reasons listed in Tax Code Section 41.41.46 A
according to the terms of Tax Code Chapter 41A and Comp- protest under Tax Code Chapter 41 must have been filed for a
troller Rules. property owner to be eligible to file for LBA.47
A property owner can request LBA to compel the ARB or Before a property owner can file for LBA, they must first no-
chief appraiser, as appropriate, to: tify the chief appraiser, ARB chairperson and taxpayer liai-
son officer (TLO) of the alleged procedural violation on or
• rescind procedural rules adopted by the ARB that are not
before the 5th business day after the date the ARB or chief
in compliance with the model hearing procedures pre-
appraiser was required to comply with the requirement.48 The
pared by the Comptroller;39
notice must be sent by certified mail, return receipt request-
• schedule a hearing on a protest as required by law;40
ed. The ARB chair or chief appraiser then has 10 days to
• deliver a copy of the Taxpayer Remedies publication, the
deliver a written statement confirming they will comply with
ARB hearing procedures or information on a property
the procedural requirement or cure a failure to comply.49 If
owner’s right to request evidence the chief appraiser will
the ARB chair or chief appraiser does not deliver the written
introduce at the ARB hearing at least 14 days before the
statement within 10 days of the notice, the property owner
scheduled hearing;41
can file an LBA request.
• allow the property owner to offer evidence, examine or
cross-examine witnesses or other parties, and present ar- The property owner cannot file the LBA request sooner than
guments during a hearing;42 11 days or later than 30 days from the date the property
• set a hearing for a time and date certain and postpone a owner delivered the required notice.50 The LBA request is
hearing that does not begin within two hours of the sched- filed directly with the Comptroller’s office. A property owner
uled time;43 can request a single LBA for more than one property, more
37
Tex. Tax Code §41A.015 44
38
Tex. Tax Code §41A.015(p)(1) 45
39
Tex. Tax Code §41A.015(a)(1) 46
40
Tex. Tax Code §41A.015(a)(2) 47
41
Tex. Tax Code §41A.015(a)(3) 48
Tex. Tax Code §41A.015(b)(1)
42
Tex. Tax Code §41A.015(a)(4) 49
43
Tex. Tax Code §41A.015(a)(5) 50
Tex. Tax Code §41A.015(d)

EXHIBIT 3
LBA Process Overview
Property owner notifies the

The ARB chair or chief appraiser
Property owner receives Notice ARB chair, chief appraiser
has 10 days to comply with the
of Appraised Value and files and taxpayer liaison officer
procedural requirement or cure
protest with ARB of the alleged procedural
a failure to comply
violation
Property owner must file LBA

no earlier than the 11th day or
Arbitrator hears protest and Comptroller’s office processes
later than the 30th day after
determines if a procedural LBA request and assigns
the date the property owner
violation has occurred eligible arbitrator
delivers the notice of the
alleged violation
than one protest hearing that occurred in the same tax year • provide a description of the property to which the award
or more than one procedural violation as long the notice and will apply;56 and
filing requirements are met for each alleged violation.51 • any other information reasonably necessary for the Comp-
troller to appoint an arbitrator.57
Property owners must complete the Comptroller’s Request
for Limited Binding Arbitration (Form AP-241) (Appendix A property owner who files suit under Tax Code Chapter 42
G), attach a copy of the appraisal district’s Notice of Ap- regarding the same issues for the same properties in the same
praised Value for the property subject to LBA and include tax year waives his or her right to request LBA and the ar-
a check or money order payable to the Comptroller of Public bitrator is required to dismiss the arbitration proceeding. A
Accounts for the required deposit amount. Exhibit 4 shows property owner must decide between filing an appeal in dis-
the required LBA deposit and arbitrator fee schedule. The trict court and requesting LBA.
request form requires the property owner to: EXHIBIT 4
Limited Binding Arbitration Deposit and Arbitrator
• make a statement indicating that he or she has provided
Fee Schedule58
the written notice to the chief appraiser, ARB chairperson
and TLO;52 PROPERTY APPRAISED OR ARBITRATOR
DEPOSIT
• make a statement indicating the required deposit is in- TYPE MARKET VALUE FEE
cluded with the request;53 Residence
homestead $500,000 or less $450 $400
• identify the procedural requirement with which the chief Residence
appraiser or ARB allegedly failed to comply;54 homestead More than $500,000 $550 $500
• describe the action taken or not taken by the chief ap- All other
property Any value $550 $500
praiser or ARB regarding the procedural requirement;55
51
Tex. Tax Code §41A.015(o)
52
Tex. Tax Code §41A.015(f)(1)
53
Tex. Tax Code §41A.015(f)(2) 56
54
Tex. Tax Code §41A.015(f)(3) 57
55
Tex. Tax Code §41A.015(f)(4) 58
Tex. Tax Code §41A.015(e)(1)-(2)

Comptroller’s Office Processing of LBA Requests EXHIBIT 5
LBA Request Processing Steps
Upon receiving an LBA request from a property owner, the
Comptroller’s office immediately transfers the deposit into 1. Receive LBA.
the Comptroller’s arbitration account and the LBA request 2. Transfer deposit into Comptroller’s LBA account.
and accompanying documents are scanned into an imaging 3. Review request to determine if there is missing information
system. Comptroller employees review the LBA request to and whether the deposit is correct.
determine if it is complete and that the correct deposit amount 4. Notify property owner or agent of processing, non-processing
or need to cure a defect.
was included. After processing the request, the Comptrol-
ler’s office assigns a unique 11-digit arbitration number that 5. Allow property owner or agent 15 days to cure any defects.
follows a specific sequence. The first three numbers are the 6. When processed, an arbitrator is immediately assigned.
county number, from 001 to 254; the next two numbers are
Arbitrator Appointment
the year of the protest; the next digit is ‘L’; and the last five
digits are assigned in sequential order. After processing the LBA request, the Comptroller’s office
immediately appoints an arbitrator who is both qualified and
Cure Period
eligible for the appointment to resolve each valid alleged pro-
If the request is not complete or the deposit amount is incorrect the cedural violation included in the LBA request. The Comp-
defect must be cured, or the request cannot be processed.59 Before troller’s office notifies the arbitrator of the appointment by
determining that a request cannot be processed, the Comptroller’s regular first-class mail.
office must notify the property owner or agent of the defect in the
request by regular first-class mail or email, at the Comptroller’s The arbitrator has 10 calendar days from the date on the
office discretion. If notified by email, the notification is deemed Comptroller’s notice or letter of appointment to submit writ-
delivered on the date the Comptroller’s office transmits the email. ten acceptance or refusal of the appointment to the Comp-
The Comptroller’s office has the sole discretion to determine what troller’s office. The arbitrator can deliver the notice of ac-
is curable. The property owner or agent has 15 days from the date ceptance or refusal of the appointment to the Comptroller by
of the Comptroller’s notification to cure the defect.60 Any defect email, fax or regular first-class mail. Whether the arbitrator
that cannot be cured or is not timely cured will result in the non- timely accepted the appointment is solely within the discre-
processing of the LBA request and notice will be sent to the prop- tion of the Comptroller’s office.
erty owner or agent, ARB chairperson and appraisal district as After accepting the appointment, the Comptroller sends to
outlined in Exhibit 5. Common reasons why a request cannot be the arbitrator the parties’ contact information and the Comp-
processed include the following: troller’s Limited Binding Arbitration Determination (Form
• The request is not signed by the property owner or agent. 50-890) (Appendix K). The arbitrator is encouraged to
• A copy of the Notice of Appraised Value for the property promptly contact both the property owner, ARB chairperson
under protest is not included. and the appraisal district by telephone or email to arrange a
• The deposit amount is incorrect. date, time and location for the arbitration.
• In an agent-initiated request, the agent refuses to produce Eligibility for Appointment
a completed copy of Form 50-836.
To be eligible for initial appointment to an LBA, an arbitrator
• The property owner or agent fails to address any other
must reside in Texas.61 Only arbitrators who are licensed at-
curable defect.
torneys are eligible for appointment to an LBA.62
The Comptroller’s office may not appoint a person listed as an

arbitrator on the registry for good cause if the person is found
to have engaged in repeated bias or misconduct while acting
as an arbitrator.63 If a request for removal or complaint against
61
Tex. Tax Code §41A.07(e)
59
Tex. Tax Code §41A.05(c)(1) 62
Tex. Tax Code §41A.07(p)(1)
60
Tex. Tax Code §41A.05(c)(2) 63
Tex. Tax Code §41A.07(g)

an arbitrator has been filed under Comptroller Rule 9.4262 is compensation in any proceeding as described above, is in-
pending, it is in the discretion of the Property Tax Assistance eligible and may not accept the appointment. 66
Division (PTAD) director whether to appoint the arbitrator
If the arbitrator refuses the appointment, the Comptroller’s of-
who is the subject of the request or complaint to a particular
fice appoints a subsequent arbitrator from the registry imme-
matter until the complaint or request to remove is resolved.
diately upon the receipt of notice or presumption of refusal.
Refusal of Appointment The process of arbitrator appointment continues in this fashion
If the Comptroller’s office does not receive from the arbitra- until a qualified and eligible arbitrator accepts the case.
tor written notice of acceptance or refusal of the appointment Arbitrator Duties in LBA
within 10 calendar days or less from the date on the Comp-
troller’s notice or letter of appointment, the Comptroller’s of- Dismissal with Prejudice
fice presumes the appointment has been refused.
An LBA request must be dismissed with prejudice by the ar-
If the arbitrator is required to refuse the appointment, the bitrator for lack of jurisdiction for the following reasons:
arbitrator must provide the specific reason in writing to the
• A protest was not filed under Tax Code Chapter 41 for the
Comptroller’s office.64 An arbitrator may not accept an ap-
subject property.67
pointment and may not continue an arbitration after appoint-
• Taxes on the subject property are delinquent for any prior
ment in the following circumstances:
year, have not been paid in full for the year at issue or
• The arbitrator is or becomes not qualified as defined by have not been deferred under Tax Code Section 33.06 or
Comptroller Rule 9.4258. 33.065; or the undisputed tax amount was not paid before
• The arbitrator is or becomes ineligible as defined by the statutory delinquency date.68
Comptroller Rule 9.4259. • The owner or agent has not delivered written notice to
• The arbitrator has an interest in the outcome of the the ARB chair, chief appraiser and TLO for the appli-
arbitration. cable appraisal district as required by Tax Code Section
41A.015(b)(1).69
An arbitrator cannot accept any appointment in a county in • The property owner filed the request earlier than the 11th
which the property that is the subject of the arbitration is lo- day or later than the 30th day after the notice required
cated if, at any time during the two years preceding the ap- by Tax Code Section 41A.015(b)(1) was delivered to the
pointment at issue, the person has engaged in the following ARB chair, chief appraiser and TLO for the applicable
activities in that same county’s appraisal district: appraisal district.70
• The ARB or chief appraiser complied with the procedural
(1) represented any person or entity for compensation in any
requirement that was the subject of the LBA request or the
proceeding under the Property Tax Code;
request was withdrawn by the property owner or agent.71
(2) served as an appraisal district officer or employee; or
(3) served as an ARB member for the appraisal district.65 LBA Hearing and Determination
A proceeding under the Property Tax Code begins with the The arbitrator must manage the LBA according to Tax Code
filing of a notice of protest and includes: communications Chapter 41A and Comptroller Rules. The arbitrator deter-
with appraisal district employees regarding a matter under mines compliance with procedural requirements and must
protest; protest settlement negotiations; any appearance at dismiss a hearing if jurisdictional requirements are not met.
an ARB hearing; any involvement in a binding arbitration
under Tax Code Chapter 41A; and any involvement at either
the district court or appellate court level of an appeal pursued
under Tax Code Chapter 42. Any person who has served
66
Tex. Tax Code §41A.07(f)
as an officer or employee of any firm, company or other 67
legal entity that has represented any person or entity for 68
Tex. Tax Code §41A.10(b)
69
64
Tex. Tax Code §41A.07(d) 70
65
Tex. Tax Code §41A.07(f) 71
Tex. Tax Code §41A.015(l)

The chief appraiser may appear by counsel, in person or by A determination under this section does not affect the prop-
a designated employee and the ARB may appear by counsel, erty owner’s right to appeal the final ARB determination to
chairperson or a person designated by the chairperson.72 district court under Tax Code Chapter 42 or to pursue any
other statutory remedy available to the property owner.80
After hearing both sides, the arbitrator must render a deci-
sion and complete Form 50-890. The arbitrator must send The ARB or chief appraiser, as soon as practicable after re-
the completed form to the Comptroller’s office and copies to ceiving notice of a determination, must take any action re-
the property owner, chief appraiser and ARB chairperson by quired to comply with the determination.81
email. The arbitrator’s decision must include a determination
of whether the ARB or chief appraiser failed to comply with
a procedural requirement as alleged in the LBA request.73 If
the arbitrator determines the ARB or chief appraiser failed
to comply with a procedural requirement as the request al-
leged, the arbitrator must direct the ARB or chief appraiser to
comply with the procedural requirement,74 or, if the hearing
on the protest has been held and the ARB has issued an order
determining the protest, the arbitrator must direct the ARB to
rescind the order and hold a new hearing on the protest that
complies with the procedural requirement.75 The arbitrator’s
determination is final and cannot be appealed.76
If the arbitrator determines the ARB or chief appraiser com-

plied with the procedural requirement, the Comptroller’s
office pays the arbitrator’s fee out of the property owner’s
arbitration deposit.77 If the arbitrator determines the ARB
or chief appraiser failed to comply with the procedural re-
quirement, the appraisal district must pay the arbitrator’s fee
and the deposit is refunded to the property owner, less the
Comptroller’s $50 administrative fee.78 The ARB or the chief
appraiser, as soon as practicable after receiving notice of a
determination, must take any action required to comply with
the determination.79
72
Tex. Tax Code §41A.015(h)
73
Tex. Tax Code §41A.015(j)(1)
74
Tex. Tax Code §41A.015(j)(2)(A)
75
Tex. Tax Code §41A.015(j)(2)(B)
76
77
Tex. Tax Code §41A.015(l)(1)
78
Tex. Tax Code §41A.015(k) 80
Tex. Tax Code §41A.015(n)
79
Tex. Tax Code §41A.015(m) 81
Tex. Tax Code §41A.015(m)

Texas Property Tax
Regular Binding Arbitration

Overview (Appendix F) with the order determining protest.82
RBA is a process outlined in Tax Code Chapter 41A that al- A property owner may appeal an ARB determination of a
lows property owners who meet certain qualification to ap- protest through RBA if the property is a residence homestead
peal an ARB order determining a protest of a property’s ap- or valued by the ARB at $5 million or less.83 Only protests
praised or market value or unequal appraisal. There are spe- filed under Tax Code Section 41.41(a)(1) or (2) can be pro-
cific notice requirements and filing deadlines that are unique tested in RBA.84 These are protests dealing with a property’s
to RBA. Any eligible arbitrator may be appointed to hear an appraised or market value and unequal appraisal.85
RBA case. Exhibit 6 provides a visual representation of the
RBA process, which begins after a protest has been deter- A property owner cannot pursue RBA if the taxes on the sub-
mined by the ARB. The ARB sends notice of the property ject property are delinquent.86 An appeal to RBA does not
owner’s right to arbitration and a copy of the Comptroller’s affect the delinquency date.87
Request for Regular Binding Arbitration (Form AP-219)
EXHIBIT 6
RBA Process Overview
• Receives ARB order of determination, RBA

Property notice and appeal paperwork
Owner/Agent • File request and deposit within 60 days
• Review and complete request

Appraisal • Forward completed request and deposit to
District Comptroller within 10 days
• Review request
Comptroller • Process, ask for more information,
or deny request
• Notify parties
• 45 days
Settlement • If not withdrawn, arbitrtor is assigned
Period
• 10 days to accept or reject

• 120 days to hold hearing, in most
Arbitrator instances
82
83
84
85
Tex. Tax Code §41.41(a)(1) and (2)
86
87

A property owner who files suit under Tax Code Chapter 42 The property owner or agent who files the request and who
waives his or her right to request RBA and the arbitrator must will receive a refund of the deposit amount must provide a
dismiss any RBA proceeding.88 A property owner must decide Social Security number (SSN), Texas Identification Number
between filing an appeal in district court and requesting RBA. (TIN) issued by the Comptroller’s office, Federal Employer
Identification Number (FEIN) or Individual Taxpayer Iden-
An arbitrator who accepts an arbitration appointment must tification Number (ITIN) issued by the Internal Revenue
conduct each arbitration proceeding according to the terms Service to individuals not eligible to obtain an SSN.94 If an
of Tax Code Chapter 41A and Comptroller Rules. agent wishes to submit an FEIN, only FEINs for sole propri-
Request for RBA etorships are acceptable.95
The Comptroller’s office has the authority to create and re- The Comptroller’s office requests that email addresses be
quire certain forms used in the RBA process.89 The Comp- provided on various forms, including Form AP-219 and Form
troller’s office adopted Form AP-219 for property owners and 50-791. If email addresses are provided, it is considered a
agents to complete and submit to initiate an RBA appeal.90 voluntary disclosure and constitutes consent to the collection
This form is available on the Comptroller’s website. and disclosure of the information for the purposes for which
it was requested, and the email addresses may be subject to
The RBA request must be timely filed using Comptroller
disclosure under the Texas Public Information Act.96
Form AP-219, signed by the property owner or authorized
agent, include a copy of the ARB order being appealed and The completed request along with the required documents
include a deposit in the applicable amount reflected in Ex- and deposit must be submitted to the appraisal district by
hibit 7.91 If an authorized agent initiates the request, a copy hand delivery, certified first-class mail or another service for
of Comptroller Form 50-791 indicating the agent’s authority which proof of delivery is provided.97 The request must be
must be included with the request.92 A property owner may made on Form AP-219.98 The ARB must mail a copy of Form
appeal contiguous property under a single deposit amount.93 AP-219 with each order of determination for properties qual-
EXHIBIT 7 ified as residence homestead or valued at $5 million or less.99
Regular Binding Arbitration Deposit
If a request involves contiguous tracts of land, each tract of
and Arbitrator Fee Schedule
land and ARB order must separately meet the requirements
PROPERTY APPRAISED OR ARBITRATOR
TYPE MARKET VALUE
DEPOSIT
FEE
listed above; however, a single RBA deposit correspond-
ing to the tract that would result in the highest deposit if
$500,000 or less $ 450 $ 400 filed separately is sufficient.100 If it is determined that two
Residence or more tracts are not contiguous, the property owner may
homestead More than $500,000 $ 500 $ 450
select the one property that will be arbitrated; otherwise, the
$1 million or less $ 500 $ 450 property with the highest appraised or market value will be
More than $1 million selected.101
but not more than
$2 million $ 800 $ 750
Filing Deadlines
More than $2 million
but not more than The property owner must file an RBA request with the ap-
$3 million $1,050 $1,000
praisal district not later than 60 days after receiving the fi-
Not More than $3 million
residence but not more than nal order from the ARB.102 An RBA deposit in the required
homestead $5 million $1,550 $1,500
94
Tex. Admin. Code §9.4252(b)
95
96
Tex. Admin. Code §9.4255(e)
88
Tex. Tax Code §41A.03(a) 97
89
Tex. Admin. Code §9.4266 98
Tex. Admin. Code §9.4252(c)
90
91
Tex. Admin. Code §9.4252(b) 100
Tex. Admin. Code §9.4252(g)
92
Tex. Admin. Code §9.4252(d) 101
93
Tex. Admin. Code §9.4252(g) 102
Tex. Tax Code §41A.03 and Tex. Admin. Code §9.4252

amount based on the property type and value and made pay- 3. Review request to determine if it meets legal requirements
able to the Comptroller’s office must be included.103 4. N
otify property owner or agent of acceptance, inability to
process or need to cure a defect
A property owner who fails to strictly comply with the dead- 5. Allow property owner or agent 15 days to cure any defects
line and deposit requirements waives the property owner’s 6. Request enters 45-day settlement period
right to request RBA.104
7. C
omptroller’s office assigns an arbitrator if no settlement or
withdrawal is filed within the 45-day settlement period
Appraisal District Submission
Within 10 calendar days of receiving an RBA request, the Upon receiving an RBA request from an appraisal district,
appraisal district must: the Comptroller’s office immediately transfers the deposit
• assign a unique 11-digit RBA number to each request;105 into the Comptroller’s arbitration account and the request
• complete and sign the appraisal district’s portion of the and accompanying documents are scanned into an imaging
request;106 system. Comptroller employees review the request to deter-
• forward the completed request form, accompanying de- mine if there are any defects in the RBA request, whether the
posit, ARB order and Form 50-791, if provided, to the request can be cured or must not be processed.109
Comptroller’s office;107 and
Cure Period
• provide supporting documentation to the Comptroller’s
office for any items not checked in the appraisal district Before determining a request cannot be processed, the
portion of the request.108 Comptroller’s office must notify the property owner or agent
and the appraisal district of the defect in the request by regu-
The appraisal district’s unique 11-digit RBA number as- lar first-class mail or email, at the Comptroller’s office dis-
signed to each request must follow a specific sequence. The cretion.110 The Comptroller’s office has the sole discretion to
first three numbers are the county number, from 001 to 254; determine what is curable.111 If notified by email, the notifi-
the next two numbers are the year of the protest; and the last cation is deemed delivered on the date the Comptroller’s
six can be any number the appraisal district assigns. Some office transmits the email.112 The property owner or agent
appraisal districts tie the last six digits to an account number, has 15 days from the date of the Comptroller’s notification to
while most assign them in sequential order. cure the defect.113 Any defect that cannot be cured or is not
timely cured requires the Comptroller’s office to not process
The appraisal district then delivers all the materials for the
the request and send notice of the non-processing to the prop-
request to the Comptroller’s office by hand delivery or by cer-
erty owner or authorized agent.114
tified first-class mail and must simultaneously deliver a copy
of the submission to the property owner or agent, as appropri- Common reasons requests cannot be processed include the
ate, by regular first-class mail or email. following:
Comptroller’s Office Processing of RBA Requests • The request is not signed by the property owner or agent.
Exhibit 8 shows generally the steps the Comptroller’s of- • An opinion of value is not provided on the request.
fice follows for processing an RBA request. Each step is • A copy of the ARB order being appealed is not included.
discussed more fully below. • A completed Form 50-791 is not included with an agent-
initiated request.
EXHIBIT 8
• The property owner or agent fails to address any other
RBA Processing Steps
curable defect.
1. Receive request for binding arbitration
2. Transfer deposit into Comptroller’s arbitration account
103
Tex. Admin. Code §9.4252(b) and (h) 109
104
Tex. Tax Code §41A.03(b) 110
105
Tex. Admin. Code §9.4254(a)(1) 111
106
Tex. Admin. Code §9.4254(a)(2) 112
107
Tex. Admin. Code §9.4254(a)(3) 113
108
Tex. Admin. Code §9.4254(a)(3) 114

Settlement Period office by email, fax or regular first-class mail.123 Whether the
arbitrator timely accepted the appointment is solely within
After processing a request, the Comptroller’s office sends the
the discretion of the Comptroller’s office.124
property owner or agent and the appraisal district a letter no-
tifying them of the processing of the request.115 The request After accepting the appointment, the Comptroller will send
then enters a 45-day settlement period to allow the parties to the arbitrator the parties’ contact information and the
time to reach a settlement agreement prior to assignment of Comptroller’s Regular Binding Arbitration Determination
an arbitrator.116 and Award (Form 50-704) (Appendix J). The arbitrator is
encouraged to promptly contact both the property owner and
The parties have 45 calendar days from the date on the
appraisal district by telephone or email to arrange a date,
Comptroller’s letter or notice of processing in which to reach
time and location for the arbitration.
an agreement and settle the case or otherwise withdraw be-
fore an arbitrator is appointed.117 Eligibility for Appointment
If the property owner or agent notifies the Comptroller’s of- To be eligible for initial appointment in an arbitration, an
fice in writing before an arbitrator accepts the case that the arbitrator must reside in Texas.125 A property owner can re-
RBA request is withdrawn, the withdrawal will be considered quest the Comptroller’s office appoint an initial arbitrator
timely and the deposit will be refunded, less the $50 admin- who resides in the subject property’s county or an arbitrator
istrative fee due the Comptroller’s office.118 A property owner who resides outside that county. When appointing an initial
or agent may use the Notice of Arbitration Withdrawal (Form arbitrator, the Comptroller’s office complies with the prop-
50-830) (Appendix D), to withdraw an RBA request. erty owner’s request unless the property owner requests an
arbitrator who resides in the subject property’s county and
If no withdrawal of the request is filed with the Comptroller’s no available arbitrator resides in that county. When appoint-
office within 45 days of the acceptance, the Comptroller’s of- ing a substitute arbitrator, the Comptroller’s office considers
fice assigns an arbitrator, and the arbitrator is entitled to charge a property owner’s request but is not required to comply.126
a fee if the case is withdrawn after his or her acceptance.119
If no available arbitrator on the registry resides in the county
Arbitrator Appointment in which the property is located, the Comptroller’s office
After the 45 calendar-day settlement period expires, the will appoint an otherwise eligible arbitrator on the registry
Comptroller’s office appoints an arbitrator who is both quali- residing in another county in Texas.127 The residency re-
fied and eligible for the appointment to resolve each valid quirements outlined in Comptroller Rule 9.4258 determine
RBA request.120 Arbitrators are assigned in alphabetical or- the arbitrator’s county of residence.
der, based on the eligibility requirements. The Comptroller’s
The Comptroller’s office may not appoint a person listed as
office notifies the arbitrator of the appointment by regular
an arbitrator on the registry for good cause if the person is
first-class mail.121
found to have engaged in repeated bias or misconduct while
The arbitrator has 10 calendar days from the date on the acting as an arbitrator.128 If a request for removal or com-
Comptroller’s notice or letter of appointment to submit writ- plaint against an arbitrator has been filed under Comptroller
ten acceptance or refusal of the appointment to the Comp- Rule 9.4262 is pending, it is in the discretion of the PTAD
troller’s office.122 The arbitrator can deliver the notice of ac- director whether to appoint the arbitrator who is the subject
ceptance or refusal of the appointment to the Comptroller’s of the request or complaint to a particular matter until the
complaint or request to remove is resolved.129
115
116
Tex. Admin. Code §9.4256(d)
117
118
Tex. Tax Code §41A.07(e)
119
120
Tex. Admin. Code §9.4256(a) 127
121
Tex. Admin. Code §9.4256(c) 128
Tex. Tax Code §41A.07(g)
122
Tex. Admin. Code §9.4256(f)

Refusal of Appointment compensation in any proceeding as described above, is in-
eligible and may not accept the appointment.137
If the Comptroller’s office does not receive from the arbitra-
tor written notice of acceptance or refusal of the appointment An arbitrator is ineligible for and cannot accept an appoint-
within 10 calendar days or less from the date on the Comp- ment in any arbitration matter in which the arbitrator is re-
troller’s notice or letter of appointment, the Comptroller’s of- lated by affinity (marriage) within the second degree or by
fice presumes the appointment has been refused.130 consanguinity (blood) within the third degree as determined
under Government Code Chapter 573 and shown on Exhibit
If the arbitrator is required to refuse the appointment, the
9, to any of the following people who are deemed to be a
arbitrator must provide the specific reason in writing to the
party to the arbitration matter:
Comptroller’s office.131 An arbitrator may not accept an ap-
pointment and may not continue an arbitration after appoint- (1) the property owner;138
ment in the following circumstances: (2) an appraisal district officer, employee or contractor re-
sponsible for appraising the property at issue;139
• The arbitrator is or becomes not qualified as defined by
(3) an appraisal district board member responsible for ap-
Comptroller Rule 9.4258.132
praising the property at issue;140 or
• The arbitrator is or becomes ineligible as defined by
(4) an ARB member in the area in which the property at is-
sue is located.141
• The arbitrator has an interest in the outcome of the
arbitration.134 An arbitrator is ineligible for and cannot accept an appoint-
ment as an arbitrator in any arbitration matter in which the
An arbitrator cannot accept any appointment in a county in
arbitrator currently or during the previous five years has had
which the property that is the subject of the arbitration is lo-
a business relationship with the property owner, agent or the
cated if, at any time during the two years preceding the ap-
appraisal district involved in that arbitration matter.142
pointment at issue, the person has engaged in the following
activities in that same county’s appraisal district: If the arbitrator refuses the appointment, the Comptroller’s
office appoints a subsequent arbitrator from the registry im-
(1) represented any person or entity for compensation in any
mediately upon the receipt of notice or presumption of refus-
proceeding under the Property Tax Code;
al.143 The process of appointment of arbitrators continues in
(2) served as an appraisal district officer or employee; or
this fashion until an arbitrator accepts the case.
(3) served as an ARB member for the appraisal district.135
Substitute Arbitrator Requests
A proceeding under the Property Tax Code begins with the
filing of a notice of protest and includes: communications The property owner, agent or the appraisal district may re-
with appraisal district employees regarding a matter under quest the Comptroller’s office to appoint a substitute arbitra-
protest; protest settlement negotiations; any appearance at tor before the arbitration hearing begins upon a showing that
an ARB hearing; any involvement in a binding arbitration the assigned arbitrator was required to refuse the appoint-
under Tax Code Chapter 41A; and any involvement at either ment; however, competent evidence must be provided.144 The
the district court or appellate court level of an appeal pursued request must be made in writing before an arbitration hearing
under Tax Code Chapter 42.136 Any person who has served begins.
as an officer or employee of any firm, company, or other
legal entity that has represented any person or entity for
137
Tex. Admin. Code §9.4259(e)(2)
130
Tex. Admin. Code §9.4259(f)(1)
131
132
Tex. Admin. Code §9.4256(g)(1) 140
133
Tex. Admin. Code §9.4256(g)(2) 141
134
Tex. Admin. Code §9.4256(g)(3) 142
135
Tex. Tax Code §41A.07(f) 143
136
Tex. Admin. Code §9.4259(e)(1) 144
Tex. Admin. Code §9.4256(i)

EXHIBIT 9 Arbitrator Duties in RBA
Consanguinity and Affinity
The arbitrator must dismiss a pending RBA action with prej-
1ST DEGREE udice, for lack of jurisdiction, under any one of the following
six circumstances.
BY CONSANGUINITY:
• The taxes on the property subject to the appeal are delin-
• parents
quent because all property taxes due have not been paid
• children
for prior years or the undisputed tax amount for the year at
BY AFFINITY: issue was not paid before the delinquency date.145
• spouses of relatives listed under consanguinity • The protest was not filed for an appeal under Tax Code
• spouse Section 41.41(a)(1) or (2).146
• spouse’s parents • The property is not a residence homestead or the property
• spouse’s children value on the ARB order determining protest is over $5
• stepparents million.147
• stepchildren • The RBA request was filed more than 60 days after re-
2ND DEGREE ceipt of the ARB order determining protest.148
• The property owner also filed an appeal with the district
BY CONSANGUINITY:
court.149
• grandparents • The property owner or agent and appraisal district have
• grandchildren
executed a written agreement resolving the matter.150
• brothers and sisters
When an RBA proceeding involves two or more contiguous
BY AFFINITY:
tracts of land, the arbitrator must dismiss from the proceed-
• spouses of relatives listed under consanguinity ing each tract of land and each ARB order appealed in which
• spouse’s grandparents
it is determined that any of the properties are not contigu-
• spouse’s grandchildren
ous.151 The combined total value of all ARB orders appealed
• spouse’s brothers and sisters
may exceed the $5 million threshold so long as each indi-
3RD DEGREE
vidual tract meets the $5 million limit.152
BY CONSANGUINITY:
• great-grandparents
• great-grandchildren
• nieces and nephews
• aunts and uncles
145
Tex. Admin. Code §9.4261(m)(1)
146
147
148
149
150
151
Tex. Admin. Code §9.4261(n)
152
Tex. Admin. Code §9.4261(n)

Texas Property Tax
Arbitration Hearing and Determination

An arbitrator who accepts an arbitration appointment must 50-791, or Form 50-836.162 No other agent appointment or
conduct each arbitration proceeding according to the terms authorization form or document is acceptable.163 Only the
of Tax Code Chapter 41A and Comptroller Rules.153 property owner or authorized individual can sign Forms 50-
791 or 50-836.164 Neither the agent identified in Comptroller
An arbitration commences with the initiation of a request for
Rule 9.4253 nor an agent appointed under Tax Code Section
binding arbitration The arbitration may be concluded, either
1.111 may sign Forms 50-791 or 50-836.165
without or after a hearing, by:
Authorized agents may:
• non-processing of the request for binding arbitration;
• issuance of Forms 50-704 or 50-890 which may include (1) sign and file or initiate the request for binding arbitration
dismissal of the case; or to start the appeal;166
• withdrawal of the request for binding arbitration with or (2) receive and send communications regarding the binding
without a settlement agreement between the parties final- arbitration proceeding;167
ly resolving the matter.154 (3) negotiate with the appraisal district to try to settle a bind-
ing arbitration case before the hearing;168
Agent Representation
(4) execute a settlement agreement with the appraisal district
A property owner who files a request for binding arbitration to resolve the binding arbitration without a hearing;169
may be represented by an agent. Only certain professionals (5) withdraw a request for binding arbitration;170 and
may be appointed to act as an agent in binding arbitration.155 (6) appear and represent the property owner at the binding
Agents must hold a current and active license, certification or arbitration hearing.171
registration as outlined in Exhibit 10.156
A property owner must identify on Form 50-791 or 50-836 a
EXHIBIT 10
Agent License Requirements specific, qualified individual and may also identify a second
specific, qualified individual.172 Unless the alternate agent is
Attorney licensed in Texas157 with the same organization as the first individual identified
Real estate broker or sales agent licensed under as an agent, the alternate agent is not recognized as autho-
Occupations Code Chapter 1101158
rized to act unless the alternate agent provides written notice
Real estate appraiser licensed under
Occupations Code Chapter 1103159 to the appraisal district and to the appointed arbitrator that
Property tax consultant registered under the first agent is not available.173 A company or business en-
Occupations Code Chapter 1152160 tity does not qualify as an agent.174
Certified public accountant licensed under
Occupations Code Chapter 901161 In completing Forms 50-791 for 50-836, the property own-
er’s name, current mailing address, phone number and email
For a property owner to be represented by an agent in bind-
ing arbitration, the property owner or authorized individual 162
is required to complete and sign either Comptroller Form
163
164
165
153
Tex. Admin. Code §9.4253(d)(1)
154
155
Tex. Tax Code §41A.08(b) and Tex. Admin. Code §§9.4251 and 9.4253 168
156
157
Tex. Tax Code §41A.08(b)(2) 170
158
Tex. Tax Code §41A.08(b)(3) 171
159
Tex. Tax Code §41A.08(b)(3) 172
160
Tex. Tax Code §41A.08(b)(4) 173
161
Tex. Tax Code §41A.08(b)(5) 174

address (if available) must be provided.175 If the property for being unable to conduct the hearing type requested on
owner is not an individual, an authorized individual must Forms 50-705 or 50-891.
complete and sign the form on behalf of the property own-
Scheduling the Hearing
er.176 The form must include the authorized individual’s
name, contact information and the basis for his or her au- Arbitrators are responsible for setting the time and date for
thority.177 The authorized individual may be asked to show the hearing so they should:
his or her authority to sign on behalf of the property owner • promptly notify the parties of the appointment by tele-
or legal entity.178 If a concern arises regarding the authority phone or email;186
of the agent to represent the property owner in a particular • propose one or more dates for the arbitration hearing;187
arbitration, the arbitrator will contact the property owner or • request alternate hearing dates from the parties if the
authorized individual directly to resolve the matter.179 date(s) proposed is not acceptable;188 and
Hearing Location • cooperate with the parties in scheduling the arbitration
hearing.189
Arbitrators must notify the Comptroller’s office of agree-
ment to conduct a hearing in the manner specified by the The arbitrator must serve the notice of scheduled hearing
property owner or agent before accepting any appoint- with the agreed date and time to the parties by email and
ment.180 The arbitrator may decide whether to conduct the ar- provide a paper copy to the property owner or agent by first-
bitration in person or by teleconference unless the property class mail.190 Every effort should be made to cooperate with
owner or agent indicates on the request that the arbitration be the parties to reach an agreed upon date for the hearing.191 If
conducted in person or by teleconference only.181 The hear- no agreement is reached after fourteen or more calendar days
ing type requested is located on the top right-hand corner of of the arbitrator’s initial contact attempt, the arbitrator:
Form 50-705 or Form 50-891.
• sets the hearing date;
If the property owner or agent specifies in-person hearing, • provides notice a minimum of 21 calendar days before the
the arbitrator must conduct an in-person hearing in the coun- hearing; and
ty in which the property subject to the protest is located or • serves the notice to the parties by email and provides a pa-
ARB order was issued, unless the parties agree to another per copy to the property owner or agent through the U.S.
location.182 If the arbitration is conducted in person, the arbi- Postal Service or a private, third-party service, such as
trator and all parties shall appear in person for the hearing.183 FedEx or UPS, so long as proof of delivery is provided.192
An in-person hearing must be held in an office-type setting
Notice of Hearing
generally open to the public or to the arbitrator and includes
conference rooms in an office or residential building.184 It is The arbitrator must provide or include in the written notice of
the arbitrator’s responsibility to select a location and any cost hearing the following minimum information:
incurred may not be charged to the parties. • the assigned arbitration number;
• the hearing date and time;
If an arbitrator is unable to conduct the hearing type request-
• the physical address of the hearing location, if the hearing
ed, the arbitrator should decline the hearing so another arbi-
is in person;
trator can be assigned.185 The option to decline the hearing
• the date by which the parties must exchange evidence be-
fore the hearing;
175
176
177
178
179
Tex. Admin. Code §9.4253(f) 186
180
181
182
183
184
185

• the arbitrator’s contact information, including email ad- hearings may constitute good cause for removal of the arbi-
dress, phone number, mailing address and fax number, if trator from the Comptroller’s arbitrator registry.202
available;
Hearing Procedures
• a copy of the arbitrator’s written hearing procedures;
• the methods – including email, U.S. first-class mail or The arbitrator determines to what extent the arbitration hear-
overnight or personal delivery – by which the parties are ing procedures are formal or informal.203 A copy of the writ-
to communicate and exchange materials; and ten procedures delivered to the parties with the hearing no-
• any other matter about which the arbitrator wishes to ad- tice must be available at the hearing.204
vise the parties before the hearing.193
The parties can record audio of the proceedings but may
The arbitrator may hear and determine the controversy on record video only with the consent of the arbitrator.205 This
the evidence produced at the hearing even if a party fails to should be addressed in the written procedures. The proce-
appear, so long as the party has received written notice of the dures at a minimum should cover:
hearing as required.194 Appearance at the hearing waives any
• Introductory statement welcoming the parties and pro-
defect in the notice.195
viding expectations for the hearing. It includes informa-
Continuance tion on administering an oath or affirmation to begin the
hearing, the amount of time each side is allowed for pre-
The arbitrator may continue a hearing for reasonable cause
senting evidence, rebuttals and cross-examinations and
but must continue a hearing if all parties agree to the
the conduct expected of the parties.
continuance.196
• Ex parte communication explanation covering types of
Arbitration Hearing prohibited communications.
Each party at the hearing is entitled to: • Exchange of evidence process and the dates for evidence
and rebuttal exchange and consequences of failure to
• be heard; comply with the deadlines.
• present evidence material to the controversy; and • Audiovisual equipment information advising the par-
• cross-examine any witnesses.197 ties that audio recordings may be made, but video record-
The arbitrator swears in each witness testifying to affirm that ings are at the arbitrator’s discretion.
the testimony about to be given is the truth, the whole truth • Teleconference hearing information providing the
and nothing but the truth.198 The arbitrator’s decision is based telephone number to be used if a teleconference hearing
solely on the evidence provided at the hearing.199 is held, including contingency plans for failed service,
dropped calls or other technological or access problems.
The parties may represent themselves or, at their own cost, • Continuances, postponements and no-shows, the par-
may be represented by an agent if the requirements of Comp- ties’ rights to them and consequences of not attending a
troller Rule 9.4253 have been met.200 hearing.
• Emergencies and how they are handled, such as:
The arbitrator must complete an arbitration hearing in a time-
ly manner and make every effort to complete the proceed- ° Forecasted natural disasters may result in a venue change
or a postponement.
ing within 120 days from acceptance of the appointment.201
° Unforeseen situations such as power failures or building
Failure to comply with the timely completion of arbitration fire drills may result in a continuance.
• Arbitration determination and award issuance, includ-
ing how quickly awards are issued, how the parties are
193
Tex. Admin. Code §9.4261(e) notified and that the award forms include the assigned
194
values.
195
196
197
198
Tex. Admin. Code §9.4261(o)
199
Tex. Admin. Code §9.4261(h)
200
Tex. Admin. Code §9.4261(i) 204
201
Tex. Admin. Code §9.4261(o) 205

Determination and Award arbitrator’s determination of the value contributed by the
new improvements.213
In RBA the arbitrator determines the subject property’s ap-
praised or market value.206 In LBA the arbitrator determines (3) The arbitrator determines that the property’s market val-
whether the ARB or chief appraiser failed to comply with a ue is less than the appraised value indicated on the ARB
procedural requirement, as alleged in the request.207 No later order, and the change reduces the appraised value to the
than 20 days after the hearing, the arbitrator makes an award market value determined by the arbitrator.214
determination and notifies all parties with a copy of either
Form 50-704 or Form 50-890.208 The Comptroller’s office pro- If in LBA the arbitrator determines the ARB or chief ap-
vides the arbitrator with this form when he or she accepts the praiser failed to comply with the procedural requirement that
arbitration assignment. No other document may be used to is- was the subject of the LBA, the arbitrator shall direct the
sue the arbitrator’s award. It is not necessary nor encouraged ARB or chief appraiser, as applicable, to:
to attach any other letter or document to the prescribed form.
(1) comply with the procedural requirement; and215
The arbitrator must deliver a copy of Form 50-704 electroni-
(2) if a hearing on a protest has been held and the ARB has
cally, by fax or by regular first-class mail, to the property
issued a final order of determination, rescind the order
owner or agent, Comptroller’s office and appraisal district.209
and hold a new hearing on the protest that complies with
The arbitrator must deliver a copy of Form 50-890 elec-
the procedural requirement.216
tronically to the property owner or agent, ARB chairperson,
Comptroller’s office and appraisal district.210 An RBA award is final and may not be appealed, except as
permitted under Civil Practice and Remedies Code Section
If in RBA the arbitrator determines the appraised property
171.088, and may be enforced in the manner provided by Civil
value that qualifies for special appraisal under Tax Code
Practice and Remedies Code Chapter 171, Subchapter D.217
Chapter 23, Subchapter B, C, D, E or H, the statutory pro-
An LBA determination is final and may not be appealed.218
visions regarding special appraisal, he or she must follow
Comptroller rules and the Comptroller’s special appraisal Payment for Services
manuals in making the appraised value determination.211 Each deposit submitted with an arbitration request is as-
If in RBA the arbitrator determines that a residence home- signed a unique reference number associated with the spe-
stead’s appraised value is less than its market value due to cific arbitration and deposited into the Comptroller’s arbitra-
the appraised value limitation required by Tax Code Section tion fund account.
23.23, the appraised value may not be changed except in the After the Comptroller’s office retains $50 of the deposit for
following three instances: administrative costs, the payment of arbitrators’ fees and arbi-
(1) The arbitrator determines that the formula for calculat- tration deposit refunds are processed in the following manner:
ing the property’s appraised value under Tax Code Sec- • If in RBA the arbitrator’s determination is nearer to the
tion 23.23 was incorrectly applied, and the change cor- property owner’s opinion of the property’s value (as stated
rectly applies the formula.212 in the RBA request) than the value reflected in the ARB
(2) The calculation of the property’s appraised value re- order, the Comptroller’s office refunds the property owner’s
flected in the ARB order includes an amount attribut- RBA deposit. In this case, the appraisal district, on receipt
able to new improvements, and the change reflects the of a copy of the award, must pay the arbitrator’s fee.219
• If in RBA the arbitrator’s determination is not nearer to
the property owner’s opinion of the property’s value (as
206
Tex. Admin. Code §9.4263(c)(2)
207
Tex. Tax Code §41A.015(j) 214
Tex. Admin. Code §9.4263(c)(3)
208
209
210
Tex. Tax Code §41A.015(i) 217
211
212
Tex. Admin. Code §9.4263(c)(1) 219
Tex. Tax Code §41A.09 (c) and Tex. Admin. Code §9.4264(b)(1)

stated in the RBA request) than the value reflected in the LBA Arbitrator Fee Schedule
ARB order, the Comptroller’s office pays the arbitrator’s PROPERTY APPRAISED OR ARBITRATOR
DEPOSIT
fee out of the property owner’s RBA deposit.220 TYPE MARKET VALUE FEE
• If in RBA the arbitrator’s determination is exactly one- Residence
homestead $500,000 or less $450 $400
half of the difference in value between the property
Residence
owner’s opinion of the property’s value (as stated in the homestead More than $500,000 $550 $500
RBA request) and the ARB order, the Comptroller’s office All other
property Any value $550 $500
pays the arbitrator’s fee out of the property owner’s RBA
deposit.221
Unless the appraisal district is to pay the arbitrator’s fee, the
• If in LBA the arbitrator determines the ARB or chief ap-
arbitrator’s fee will be paid from the property owner’s deposit
praiser failed to comply with a procedural requirement
and mailed to the address shown on the arbitrator’s registry
that was the subject of the LBA request, the Comptrol-
application.225 If the arbitrator’s fee is less than the maximum
ler’s office refunds the property owner’s LBA deposit. In
allowable fee, the Comptroller’s office refunds to the prop-
this case, the appraisal district, on receipt of a copy of the
erty owner or agent any remaining deposit, less $50 retained
award, must pay the arbitrator’s fee.222
by the Comptroller’s office for administrative costs.226 If the
• If in LBA the arbitrator determines the ARB or chief ap-
arbitrator’s fee is the maximum allowable, the Comptroller’s
praiser complied with the procedural requirement that
office retains $50 of the deposit for administrative costs and
was the subject of the LBA request, the Comptroller’s of-
issues no refund.227
fice pays the arbitrator’s fee out of the property owner’s
LBA deposit.223 If the Comptroller’s office does not process a request, it re-
funds the deposit to the property owner or agent, less the
Arbitrators may charge fees according to the charts in Ex- $50 retained by the Comptroller’s office for administrative
hibit 11.224 These fees are set by statute. An arbitrator cannot costs.228
collect a fee that is more than the applicable amount stated
on these fee schedules. The Comptroller’s office pays the arbitrator’s fee out of the
deposit if the arbitrator dismisses a pending RBA for the fol-
EXHIBIT 11
lowing reasons:
RBA Arbitrator Fee Schedule
• the ARB order(s) appealed did not determine a protest
PROPERTY APPRAISED OR ARBITRATOR
TYPE MARKET VALUE
DEPOSIT
FEE concerning either the property’s appraised or market val-
ue or unequal property appraisal;
$500,000 or less $ 450 $ 400
• the ARB-determined appraised or market value of the
Residence
homestead More than $500,000 $ 500 $ 450 property was more than $5 million or the property did not
qualify as the owner’s residence homestead;
$1 million or less $ 500 $ 450
• the arbitration request was not timely filed with the ap-
but not more than praisal district;
$2 million $ 800 $ 750 • the property owner filed an appeal with the district court;
but not more than or
$3 million $1,050 $1,000 • the property owner or agent and appraisal district execut-
Not More than $3 million ed a written agreement resolving the matter.229
residence but not more than
homestead $5 million $1,550 $1,500
The Comptroller’s office pays the arbitrator’s fee out of the
deposit if the arbitrator dismisses a pending LBA for the fol-
lowing reasons:
220
Tex. Tax Code §41A.09 (d) and Tex. Admin. Code §9.4264(b)(2)
221
Tex. Admin. Code §9.4264(b)(3) 225
222
Tex. Tax Code §41A.015(k) 226
223
Tex. Tax Code §41A.015(l) 227
224
Tex. Tax Code §41A.06(b)(4), Tex. Admin. Code §9.4260(d) and Tex. Tax 228
Tex. Tax Code §41A.10(a) and Tex. Admin. Code §9.4264(e)
Code §41A.015(e) 229

• a protest was not filed under Tax Code Chapter 41 for the If the Comptroller’s office receives written notice of with-
subject property;230 drawal from the property owner or agent before an arbitrator
• the owner or agent did not deliver the required written has accepted the case, the Comptroller’s office refunds the
notice to the ARB chair, chief appraiser and TLO;231 deposit to the property owner or agent, less the $50 retained
• the arbitration request was not timely filed with the Comp- by the Comptroller’s office for administrative costs.235 If the
troller’s office;232 property owner or agent does not notify the Comptroller’s
• the property owner filed an appeal with the district court; office of the withdrawal in writing before an arbitrator has
or accepted the case, the Comptroller’s office pays the arbitra-
• the ARB or chief appraiser complied with the procedural tor’s fee, if any, out of the deposit.236
requirement that was the subject of the LBA request.233
Refunds and payments are subject to the provisions of Gov-
• the request does not involve an issue allowed for LBA or
ernment Code Section 403.055.237 Deposit refunds will not
the request was settled or withdrawn.
be processed without the required identification as provided
If the arbitrator dismisses the arbitration for delinquent tax- in Forms AP-219, AP-241, 50-791 and 50-836.238 The Comp-
es, the Comptroller’s office refunds the deposit to the proper- troller’s office will not issue a warrant for payment to a per-
ty owner or agent, less the $50 retained by the Comptroller’s son who is indebted to the state or owes a tax delinquency
office for administrative costs.234 to the state until the indebtedness or delinquency has been
fully satisfied.239
230
231
Tex. Tax Code §41A.015(b)(1) 236
232
Tex. Tax Code §41A.015(b)(2) 237
233
Tex. Tax Code §41A.015(l) 238
234
Tex. Admin. Code §9.4264(f) 239

Texas Property Tax
Prohibited Communications
The Comptroller’s office is responsible for maintaining the Confidentiality
arbitrator registry, processing requests, remitting payment to
The confidentiality provisions of Tax Code Section 22.27
the arbitrator when appropriate and refunding any portion
concerning information provided to an appraisal office apply
of the property owner’s deposit as applicable, but is prohib-
to confidential information provided to arbitrators.
ited from giving advice or direction on a matter relating to a
pending arbitration. Rendition statements, real and personal property reports, at-
tachments to those statements and reports and other informa-
Communications
tion the parties provide to the arbitrator in connection with
No party to an arbitration, including a property owner, agent, the property appraisal are confidential. This includes a prop-
appraisal district representative or arbitrator, may seek advice erty’s income and expense information and sales prices (after
or direction from the Comptroller’s office on a matter relat- a promise it will be held confidential). 245 A list of confidential
ing to a pending arbitration.240 An arbitration is pending from information is found in Exhibit 12.
the date an arbitration request is filed and continues until de-
EXHIBIT 12
livery of the arbitrator’s final arbitration determination and
Confidential Information
award.241 This prohibition does not apply to administrative
matters assigned to the Comptroller’s office, such as the pro- INFORMATION TYPE
cessing of arbitration requests and deposits.242 Rendition statements

Real property reports, including attachments
An arbitrator must avoid ex parte communications. Ex parte
to those statements and reports
is a legal term defined as one of the involved parties are not
present or not represented. Arbitrators must be very careful Personal property reports, including attachments
to those statements and reports
to maintain an unbiased approach to each property under
protest. Income and expense information
Information provided in connection with the appraisal
The arbitrator cannot communicate with the property owner,
agent or appraisal district, nor can they communicate with
The information may not be disclosed except as provided by
the arbitrator, prior to the arbitration hearing or after the arbi-
law.246 If any portion of the materials submitted are deemed
tration hearing and before the arbitration determination and
confidential, that portion considered confidential must be
award is issued concerning any of the following pertaining to
designated confidential to protect it from disclosure.247
the arbitration subject property:
• specific evidence;
• arguments;
• facts; or
• merits.243
Such communications may be grounds for the removal of the
arbitrator from the Comptroller’s registry.244
240
241
242
243
Tex. Admin. Code §9.4261(l) 246
Tex. Admin. Code §§9.4261(k) and 9.4262(e)
244
Tex. Admin. Code §9.4261(l) 247

Texas Property Tax
Appraisal Concepts
The majority of protests filed in Texas each year involve standards must comply with the Uniform Stan-
whether the owner’s property was correctly appraised.248 dards of Professional Appraisal Practice. The same
Tax Code Chapter 23 sets out the standards that apply to or similar appraisal methods and techniques shall
appraisals for property tax purposes.249 Tax Code Section be used in appraising the same or similar kinds of
23.01(a) states, “Except as otherwise provided by this chap- property. Each property shall be appraised based
ter, all taxable property is appraised at its market value as upon the individual characteristics that affect the
of January 1.”250 property’s market value, and all available evidence
that is specific to the value of the property shall be
Tax Code Section 1.04(7) specifically defines market value as: taken into account in determining the property’s
Market value is the price at which a property would trans- market value.254
fer for cash or its equivalent under prevailing market con-
What is USPAP?
ditions if:
Texas law requires that a property’s market value be deter-
(A) exposed for sale in the open market with a reasonable
mined as of Jan. 1 by the application of generally accepted
time for the seller to find a purchaser;
appraisal methods and techniques.255 If an appraisal district
(B) both the seller and purchaser know of all the uses and
uses mass appraisal methods to determine appraised value—
purposes to which the property is adapted and for
which most do—it must comply with the Uniform Standards
which it is capable of being used and of the enforce-
of Professional Appraisal Practice (USPAP).256 The Appraisal
able restrictions on its use; and
Foundation, authorized by the U.S. Congress to set appraisal
(C) both the seller and purchaser seek to maximize their
standards and appraiser qualifications, developed USPAP
gains and neither is in a position to take advantage of
for use by professional appraisers in the United States. The
. . . the other.251
Appraisal Foundation also provides guidance on recognized
All taxable property must be appraised at its market value valuation methods and techniques for all valuation profes-
unless the law provides for a different value.252 For example, sionals.257 Copies of USPAP are available at www.appraisal-
land designated for agricultural (ag) use is taxed on its pro- foundation.org.
ductivity value rather than its market value.253
What is Mass Appraisal?
Generally Accepted Appraisal Methods and Appraisal districts collectively are required to value millions
Techniques of properties. There are roughly 17 million properties in the
Tax Code Section 23.01(b) sets the following professional state of Texas. They have neither the time nor the money to
standard for determining market value: separately appraise each individual property. Instead, they
use mass appraisal which The Appraisal Foundation defines
The market value of property shall be determined as “the process of valuing a universe of properties as of a
by the application of generally accepted appraisal given date using standard methodology, employing common
methods and techniques. If the appraisal district data, and allowing for statistical testing.”258
determines the appraised value of the property us-
ing mass appraisal standards, the mass appraisal
254
Tex. Tax Code §23.01(b)
248
Tex. Tax Code §41.41(a)(1) 255
Tex. Tax Code §23.01(a) and (b)
249
Tex. Tax Code Chapter 23 256
250
http://www.appraisalfoundation.org/imis/TAF/About_Us/TAF/About_
251
Tex. Tax Code §1.04(7) Us.aspx;
252
Uniform Standards of Professional Appraisal Practice, 2020-21 Edition,
253
Tex. Tax Code §23.41 p. 5

USPAP Standard 5: Mass Appraisal, Development – which The IAAO’s Fundamentals of Mass Appraisal explains the
applies to appraisal districts performing mass appraisals – use of models – representations of how something works – in
states that a “mass appraisal includes: the mass appraisal context:
• identifying properties to be appraised; Property valuation models express the forces of sup-
• defining market area of consistent behavior that applies ply and demand at work in the local market and seek
to properties; to explain or predict the market value of properties
• identifying characteristics (supply and demand) that af- from available real estate data. They are based on
fect the creation of value in that market area; the sales comparison, cost, and income approaches
• developing a model structure that reflects the relationship to value.
among the characteristics affecting value in the market Because the models necessarily reflect the vicis-
area; situdes of the marketplace, mass appraisal model
• calibrating the model structure to determine the contribu- building requires sound appraisal theory, data anal-
tion of the individual characteristics affecting value; ysis, and research methods. The best models are ap-
• applying the conclusions reflected in the model to the propriate, credible, and reliable. Models that reflect
characteristics of the property(ies) being appraised; and the local market are also easier to defend.261
• reviewing the mass appraisal results.”259
The IAAO, founded in 1934, is a nonprofit, educational and
The International Association of Assessing Officer’s (IAAO) research association. It is a professional organization of gov-
Property Appraisal and Assessment Administration, ex- ernment assessment officials and others interested in the ad-
plains the difference between mass appraisal and single- ministration of property tax with members worldwide from
property appraisal: governmental, business and academic communities.
Assessors need skills in both mass appraisal and Three Approaches to Value
single-property appraisal, skills in mass appraisal
According to Tax Code Section 23.0101, . . . “In determin-
to produce the initial values in a reappraisal and in
ing the market value of property, the chief appraiser shall
single-property appraisal to defend assessed values
consider the cost, income, and market data [or sales] com-
within the courts and to appraise special-purpose
parison methods of appraisal and use the most appropriate
properties not easily valued by mass appraisal. Sim-
method.”262 Tax Code Section 23.013 describes the market
ply stated, single-property appraisal is the valuation
data [or sales] comparison method of appraisal, Tax Code
of a particular property as of a given date; mass ap-
Section 23.012 describes the income method of appraisal
praisal is the valuation of many properties as of a
and Tax Code Section 23.011 describes the cost method of
given date, using standard procedures and statistical
appraisal.263 Generally speaking, the sales comparison ap-
testing. Both require market research. The principal
proach, the income approach and the cost approach are the
differences are in scale and quality control.260
three standard market valuation methods the appraisal pro-
fession recognizes.264
261
Robert J. Gloudemans, Richard R. Almy, Fundamentals of Mass Appraisal,
p. 249 (2011) (IAAO publication)
262
259
Uniform Standards of Professional Appraisal Practice, 2020-21 Edition, p. 263
Tex. Tax Code §§23.011, 23.012 and 23.013
32 264
260
Joseph K. Eckert, Ph.D., Robert J. Gloudemans, Richard R. Almy, p. 2-3 (2011) (IAAO publication); and Joseph K. Eckert, Ph.D., Robert
Property Appraisal and Assessment Administration, p. 88 (1990) (IAAO J. Gloudemans, Richard R. Almy, Property Appraisal and Assessment
publication) Administration, p. 82 (1990) (IAAO publication)

Texas Property Tax
Market Data or Sales Comparison Approach Income Approach

The sales comparison approach is the valuation method typi- The income approach is most suitable for properties frequent-
cally preferred in appraising single-family homes and vacant ly purchased and held for the purpose of producing income,
land in mass appraisal when adequate sales data are avail- such as apartments, retail properties, and office buildings.267
able.265 Tax Code Section 23.013 states: Tax Code Section 23.012 provides:
(a) If the chief appraiser uses the market data comparison (a) If the income method of appraisal is the most appropri-
method of appraisal to determine the market value of ate method to use to determine the market value of real
real property, the chief appraiser shall use comparable property, the chief appraiser shall:
sales data and shall adjust the comparable sales to the (1) analyze comparable rental data available to the
subject property. chief appraiser or the potential earnings capacity
(b) A sale is not considered to be a comparable sale unless of the property, or both, to estimate the gross in-
the sale occurred within 24 months of the date as of come potential of the property;
which the market value of the subject property is to be (2) analyze comparable operating expense data avail-
determined, except that a sale that did not occur during able to the chief appraiser to estimate the operat-
that period may be considered to be a comparable sale ing expenses of the property;
if enough comparable properties were not sold during (3) analyze comparable data available to the chief ap-
that period to constitute a representative sample. praiser to estimate rates of capitalization or rates
(b-1) Notwithstanding Subsection (b), for a residential of discount; and
property in a county with a population of more than (4) base projections of future rent or income potential
150,000, a sale is not considered to be a comparable and expenses on reasonably clear and appropriate
sale unless the sale occurred within 36 months of the evidence.
date as of which the market value of the subject prop- (b) In developing income and expense statements and cash-
erty is to be determined, regardless of the number of flow projections, the chief appraiser shall consider:
comparable properties sold during that period. (1) historical information and trends;
(c) A sale of a comparable property must be appropriately (2) current supply and demand factors affecting those
adjusted for any change in the market value of the com- trends; and
parable property during the period between the date of (3) anticipated events such as competition from other
the sale of the comparable property and the date as of similar properties under construction.”268
which the market value of the subject property is to be
Cost Approach
determined.
(d) Whether a property is comparable to the subject prop- The cost approach is especially useful for appraising unique
erty shall be determined based on similarities with re- properties, new construction and property types for which
gard to location, square footage of the lot and improve- sales and income data are scarce.269 Tax Code Section 23.011
ments, property age, property condition, property ac- requires a chief appraiser who uses the cost method to:
cess, amenities, views, income, operating expenses, oc- (1) use cost data obtained from generally accepted sources;
cupancy, and the existence of easements, deed restric- (2) make appropriate adjustments for physical, functional or
tions, or other legal burdens affecting marketability.”266 economic obsolescence;
267
p. 176 (2011) (IAAO publication)
268
269
265
Robert J. Gloudemans, Richard R. Almy, Fundamentals of Mass Appraisal, p. 193 (2011) (IAAO publication); and Joseph K. Eckert, Ph.D., Robert
p. 170 (2011) (IAAO publication) J. Gloudemans, Richard R. Almy, Property Appraisal and Assessment
266
Tex. Tax Code §23.013 Administration, p. 206 (1990) (IAAO publication)

Texas Property Tax
(3) make cost data developed by the chief appraiser adjusted.”271 The Texas Legislature set standards to govern
(as applied to all properties within a property category) unequal appraisal cases similar to the standards for market
available to the public upon request for a reasonable fee; value cases. Tax Code Section 23.01(f) reads as follows:
(4) clearly state the reason for any variation of more than 10 The selection of comparable properties and the ap-
percent between generally accepted cost data and locally plication of appropriate adjustments for the deter-
produced cost data; and mination of an appraised value of property by any
(5) make all applicable market data that demonstrates the person [in an unequal appraisal case] must be based
difference between the replacement cost of the improve- on the application of generally accepted appraisal
ments to the property and the depreciated value of the im- methods and techniques. Adjustments must be
provements available to the property owner on request.270 based on recognized methods and techniques that
are necessary to produce a credible opinion.272
The cost approach is not used to determine the market value
of land. An unequal appraisal protest must be determined in favor of
Reconciliation the property owner unless the appraisal district establishes
that the property’s appraisal ratio is equal to or less than the
After an appraiser has considered and applied the traditional median level of appraisal of a:
approaches to value, he or she makes a final determination
on the subject property’s value. An appraiser who has con- • reasonable and representative sample of other properties;
sidered the cost, income and market data (sales comparison) • sample of properties consisting of a reasonable number of
approaches to value could potentially develop three different comparable other properties; or,
value conclusions. The appraiser must then decide on the fi- • reasonable number of comparable properties appropri-
nal value. ately adjusted.273
The final decision, or reconciliation, should consider several Evaluating Testimony

factors including the quantity and quality of the approaches The arbitrator’s evaluation of expert witness testimony – by
and which approach is most relevant in the marketplace. If reference to generally accepted appraisal methods and tech-
the subject property is a shopping center, it is likely that the niques – should focus on the evidence presented on three key
income approach is best for that property type. The appraiser issues:
may give the most weight to the income approach in this in-
stance. The appraiser should also consider the quality of the • Is the number of properties selected for the sample
data. Less weight may be given to an approach that has less reasonable?
quality data available for its development. • Are each of the properties in the sample comparable to
the subject property?
Finally, the quantity of data should be considered. If the ap- • Was the value of each comparable property appropriate-
praiser uses the market data (sales comparison) approach to ly adjusted by reference to the subject property?
value a single-family residence but only has one comparable
Below are the types of questions the arbitrator may ask about
sale, then less weight may be given to the sales comparison
the expert’s evidence to get answers on these key issues.
approach in the reconciliation. The reconciliation may ap-
pear to be subjective, but it should be based upon logic. First, is the number of properties selected for the sample
reasonable? To determine reasonableness, evidence which
Equal and Uniform answers the following questions may be helpful:
Property owners may protest both the value as well as unequal • How did the appraiser pick the number of comparable
appraisal of their properties. In the typical unequal appraisal properties?
case, the property owner claims that the property’s appraised • What selection method or system was used and why?
value is higher or greater than “the median appraised value of
a reasonable number of comparable properties appropriately 271
272
Tex. Tax Code §23.01(f)
270
Tex. Tax Code §41.43(b)(3)

• Was the selection random? An example of how comparability and appropriateness of ad-
• What was the appraiser’s reasoning in arriving at that justments can be effectively evaluated is set out in the appel-
sample number? late court opinion in Weingarten Realty Investors v. Harris
• Is there a statistical basis for the number of sample proper- County Appraisal District, 93 S.W.3d 280 (Tex. App. – Hous-
ties selected given the size of the population in the county ton [14th Dist.] 2002, no pet.).
of properties just like the subject property?
In Weingarten, the Houston court of appeals found that the
In one case, Sagemont Plaza v. Harris County Appraisal comparable properties the appraiser used to perform his
District, 30 S.W.3d 425, 427 (Tex. App. — Corpus Christi, equal and uniform valuation analysis for a large retail shop-
2000, pet. denied), the court of appeals noted that the prop- ping center in Houston were questionably comparable and
erty owner’s expert had “applied no statistical formula in his questionably appropriately adjusted for several reasons.
calculation of the appropriate number of sample population • The comparable properties were significantly smaller re-
size for the median level appraisal determination.” In other tail centers than the subject property.
words, the expert failed to establish the reasonableness of his • Nine of the 10 comparable properties had per-square-
sample size, one of the critical elements in establishing the foot appraised values significantly lower than the subject
median in an unequal appraisal case. As a result, the trier-of- property.
fact could choose to disbelieve this expert’s testimony. • Only 10 comparable properties were used in the calcu-
lation even though there were 191 retail centers in the
The second key issue is whether each of the properties in the
northwest quadrant of Harris County where the subject
sample selected really are comparable to the subject proper-
was located.
ty. In assessing comparability, evidence which answers these
questions may be helpful: • Only portions of the retail centers were used in the
analysis.
• Which characteristics of the subject property did the ap- • Only physical characteristics of condition, age, size and
praiser select to focus on and why? location were used in adjusting the comparable property
• Are all the properties similar in size, location and physical values.
characteristics? • The percentage adjustment for each characteristic of the
• Are they all in the same or similar neighborhoods or mar- comparable properties was subjective.
ket areas?
The court of appeals agreed that this testimony properly was
The third key issue is whether the value of each comparable
rejected as unreliable because the expert “lacked a reliable
property has been appropriately adjusted by reference to
foundation for his opinions.”274
the subject property. In assessing the appropriateness of an
adjustment, these questions may be helpful:
• What method or technique was used?
• How did the appraiser select the percentage or dollar ad-
justment applied?
• Is there any evidence to support the adjustment selected?
274
Weingarten, 93 S.W.3d at 286

Texas Property Tax
Where to Find it in the Law

This section includes high-level summaries of relevant por- Civil Practice and Remedies Code Chapter 171
tions of the Texas Constitution, Civil Practice and Remedies Provisions
Code and the Tax Code. It is not necessary to extensively Tax Code Chapter 41A and Comptroller Rules, Subchapter
know each provision, but generally knowing what is con- K, both refer to Civil Practice and Remedies Code Chap-
tained in each may help keep time-consuming research to a ter 171 sections set out in Exhibit 14. Below is a summary
minimum. of excerpts of these sections; however, arbitrators should be
Texas Constitution Provisions familiar with the full law and not rely on these summaries.
All property tax laws and rules must comply with the Texas EXHIBIT 14
Constitution. Article VIII specifically deals with property Civil Practice and Remedies Code Chapter 171
tax. The chart in Exhibit 13 includes some basic property SECTION TOPIC
tax rules set out in the Texas Constitution: 171.044 Hearing and notice requirements
EXHIBIT 13 171.045 Hearing adjournment or postponement
Basic Property Tax Rules 171.046 Failure of a party to appear
171.047 Rights of the parties at the hearing
TAXATION MUST BE EQUAL AND UNIFORM.
171.049 Oath administered by the arbitrator
• All property must be taxed equally and uniformly. 275 171.050 Depositions
• No single property or property type should be taxed 171.051 Subpoenas
more than its fair market value. 276 171.088 Vacating an award
GENERALLY, ALL PROPERTY IS TAXED IN PROPORTION
TO ITS VALUE. Hearing and Notice Requirements
• Unless constitutionally exempt, property must be taxed in Unless otherwise provided by the agreement to arbitrate, the
proportion to its value. 277 arbitrator must set a time and place for the hearing and notify
• The Texas Constitution provides certain exceptions to each party.282 The notice must be served not later than the 5th
market valuation, such as taxation based on productive day before the hearing either personally or by registered or
capacity for agricultural and timberland. 278 certified mail with return receipt requested.283 Appearance at
• All exemptions from taxation must be constitutionally the hearing waives the notice.284
authorized. 279
TAXPAYERS MUST BE GIVEN NOTICE OF AN ESTIMATE OF

Hearing Adjournment or Postponement
TAXES THEY OWE. Unless otherwise provided by the agreement to arbitrate, the
• Notice must be given of the reasonable estimate of the arbitrator may:
taxes that will be imposed on a taxpayer’s property. 280 (1) adjourn the hearing as necessary;285 and
• Notice must be given of intent to consider tax (2) on request of a party and for good cause, or on their own
increases. 281 motion, postpone the hearing to a time not later than:
(A) the date set by the agreement for making the
award;286 or
(B) a later date agreed to by the parties.287
275
Tex. Const. art. VIII, §1(a)
276
Tex. Const. art. VIII, §20 282
Tex. Civ. Prac. & Rem. Code §171.044(a)
277
Tex. Const. art. VIII, §1(b) 283
Tex. Civ. Prac. & Rem. Code §171.044(b)
278
Tex. Const. art. VIII, §1-d-1 284
279
Tex. Const. art. VIII, §1(b) 285
Tex. Civ. Prac. & Rem. Code §171.045(1)
280
Tex. Const. art. VIII, §21(c) 286
Tex. Civ. Prac. & Rem. Code §171.045(2)(A)
281
Tex. Const. art. VIII, §21(a) 287
Tex. Civ. Prac. & Rem. Code §171.045(2)(B)

Failure to Appear deposition.298 A subpoena issued under this section must be
served in the manner provided by law for the service of a
Unless otherwise provided by the agreement to arbitrate, the
subpoena issued in a civil action pending in a district court.299
arbitrator may hear and determine the controversy on the evi-
Each provision of law requiring a witness to appear, produce
dence produced without regard to whether a party who has
evidence and testify under a subpoena issued in a civil action
been properly notified fails to appear.288
pending in a district court applies to this subpoena.300
Rights of the Parties at the Hearing
Vacating an Award
Unless otherwise provided by the agreement to arbitrate, a
This section only applies to RBA and not to LBA. On appli-
party at the hearing is entitled to:
cation of a party, the court vacates an award if:
(1) be heard;289
(1) t he award was obtained by corruption, fraud or other
(2) present evidence material to the controversy;290 and
undue means;301
(3) cross-examine any witness.291
(2) the rights of a party were prejudiced by:
Oath Administered by the Arbitrator (A) evident partiality by an arbitrator appointed as
The arbitrator may administer to each witness testifying a neutral arbitrator;302
before them the oath required of a witness in a civil action (B) corruption in an arbitrator;303 or
pending in a district court.292 (C) misconduct or willful misbehavior of an
arbitrator;304
Depositions (3) the arbitrator:
The arbitrator may authorize a deposition: (A) exceeded their powers;305
(B) refused to postpone the hearing after a showing
(1) f or use as evidence to be taken of a witness who can-
of sufficient cause for the postponement;306
not be required by subpoena to appear before the ar-
(C) refused to hear evidence material to the
bitrator or who is unable to attend the hearing;293 or
controversy;307 or
(2) for discovery or evidentiary purposes to be taken of
(D) conducted the hearing, contrary to Section
an adverse witness.294
171.043, 171.044, 171.045, 171.046 or 171.047,
A deposition under this section must be taken in the manner in a manner that substantially prejudiced the
provided by law for a deposition in a civil action pending in rights of a party;308 or
a district court.295 (4) there was no agreement to arbitrate, the issue was
not adversely determined in a proceeding under Sub-
Subpoenas chapter B and the party did not participate in the arbi-
The arbitrator may issue a subpoena for: tration hearing without raising the objection.309
(1) attendance of a witness;296 or
(2) production of books, records, documents or other
evidence.297
A witness required to appear by subpoena under this sec-

tion may appear at the hearing before the arbitrator or at a
298
299
Tex. Civ. Prac. & Rem. Code §171.051(c)
288
Tex. Civ. Prac. & Rem. Code §171.046 300
Tex. Civ. Prac. & Rem. Code §171.051(d)
289
Tex. Civ. Prac. & Rem. Code §171.047(1) 301
Tex. Civ. Prac. & Rem. Code §171.088(a)(1)
290
Tex. Civ. Prac. & Rem. Code §171.088(a)(2)(A)
291
Tex. Civ. Prac. & Rem. Code §171.088(a)(2)(B)
292
Tex. Civ. Prac. & Rem. Code §171.049 304
Tex. Civ. Prac. & Rem. Code §171.088(a)(2)(C)
293
Tex. Civ. Prac. & Rem. Code §171.050(a)(1) 305
Tex. Civ. Prac. & Rem. Code §171.088(a)(3)(A)
294
Tex. Civ. Prac. & Rem. Code §171.088(a)(3)(B)
295
Tex. Civ. Prac. & Rem. Code §171.050(b) 307
Tex. Civ. Prac. & Rem. Code §171.088(a)(3)(C)
296
Tex. Civ. Prac. & Rem. Code §171.088(a)(3)(D)
297
Tex. Civ. Prac. & Rem. Code §171.088(a)(4)

A party must apply not later than the 90th day after the date • Comptroller Rule 9.4033 sets out the interstate allocation
of delivery of a copy of the award to the applicant. A party of taxable property’s value.315
must apply under Civil Practice and Remedies Code Section • Vessels and other watercraft used are taxable in Texas,
171.088(a)(1) not later than the 90th day after the date the and those used continually outside of Texas are taxed on
grounds for the application are known or should have been an allocation based upon miles operated within Texas.316
known.310 • Commercial and business aircraft operated in Texas are
taxed based on number of revenue departures.317
If the application to vacate is denied and a motion to modify • A taxpayer must file an allocation application with the
or correct the award is not pending, the court confirms the chief appraiser before May 1.318
award.311 • A late application may be filed until the ARB approves
Tax Code Provisions the appraisal records, but a penalty will be assessed.319
The following are high-level summaries of relevant provisions Tax Code Chapter 22 – Renditions and Other
of the Tax Code chapters listed in Exhibit 15. Arbitrators Reports
should refer to the Tax Code for the full legal text. Arbitrators Tax Code Section 22.01 states when renditions are filed and
should have the most current edition of the Texas Property what information the rendition statement should include. The
Tax Code available when working on arbitration. While only following are high-level summaries of rendition topics that
Tax Code Section 41.41(a)(1) or (2) may be subject to arbitra- may arise.
tion, various statutory issues may arise in the course of an
arbitration; therefore, it is essential to have knowledge of the • The chief appraiser or his or her representative may en-
Tax Code generally. ter the premises of a business for inspection to determine
existence and market value of tangible personal property
EXHIBIT 15
used for income production.320
Relevant Tax Code Chapters
• Rendition statements, property reports and any attach-
CHAPTER TOPIC ments to those statements are confidential.321
Chapter 21 Situs • The chief appraiser must impose a penalty for failure to
Chapter 22 Renditions and Other Reports timely file a rendition statement or report.322 The penalty
Chapter 23 Appraisal Methods and Procedures is 10 percent of the taxes imposed for that year.323
Chapter 41 Local Review (ARB Process) • The chief appraiser must impose an additional penalty of
Chapter 42 Judicial Review 50 percent of the taxes imposed for that year if a court
determines fraudulent documents were filed or that docu-
Tax Code Chapter 21 – Taxable Situs ments were tampered with or destroyed to hide fraudulent
behavior.324
Tax Code Chapter 21 tells us how to determine taxable situs
• The chief appraiser may waive the penalty for fail-
of various property types. The following are high-level sum-
ure to timely file if it is determined that the person ex-
maries of situs topics that may arise.
ercised reasonable diligence to comply with rendition
• Real property is taxable by a taxing unit if located in the requirements.325
taxing unit on Jan. 1.312 • The chief appraiser may request a written report from the
• Taxable situs is determined differently for various types governing body of a political subdivision on:
of tangible personal property.313
• Intangible personal property is taxable in certain Tex. Tax Code §21.03
315
316
Tex. Tax Code §§21.021, 21.03 and 21.031
instances.314 317
318
319
320
310
Tex. Civ. Prac. & Rem. Code §171.088(b) 321
311
Tex. Civ. Prac. & Rem. Code §171.088(c) 322
312
313
314
Tex. Tax Code §§21.06, 21.07 and 21.08 325

° a zoning action; • Chief appraisers cannot increase the appraised value of
326
° an action that directly restricts the use of real property or a property determined by a protest in the previous year
exempts real property;327 or unless the increase is reasonably supported by clear and
° an action that grants the owner or custodian of the real convincing evidence.333
property specified by the action the right or authority to
• Appraisers must use accepted appraisal methods and
make a change or improvement to the property.328
techniques when selecting comparable properties and ad-
Tax Code Chapter 23 – Appraisal Methods and justments must be based on recognized methods and tech-
Procedures niques that are necessary to produce a credible opinion for
Tax Code Chapter 23 includes information pertaining to unequal protests and appeals.334
appraisal methods and procedures and is broken down into • Appraisers must follow certain requirements for the cost,
eight subchapters, as shown in Exhibit 16. The following are income and market approaches.335
high-level summaries of appraisal topics that may arise. • Personal property is excluded from a real property
appraisal.336
EXHIBIT 16
Tax Code Chapter 23 Subchapters Subchapter B - Special Appraisal Provisions
SUBCHAPTER TITLE Tax Code Chapter 23, Subchapter B, includes requirements
A Appraisals Generally for appraising inventory, including special types of inventory,
B Special Appraisal Provisions and for prepayment of special inventory taxes. The following
C Land Designated for Agricultural Use are high-level summaries of special inventory appraisal and
D Appraisal of Agricultural Land payment topics that may arise.
E Appraisal of Timber Land • Appraisers must follow certain requirements for apprais-
F Appraisal of Recreational, Park, and Scenic Land ing mineral interests not being produced and follow cer-
G Appraisal of Public Access Airport Property tain methods for appraising oil and gas interests.337
H Appraisal of Restricted-Use Timber Land • A property owner can waive the right to certain special
appraisals.338
Subchapter A - Appraisals Generally
• The appraisal district cannot increase a property’s ap-
Tax Code Chapter 23, Subchapter A, gives general appraisal praised value more than 10 percent of the appraised value
requirements, including: in the preceding year on a residence homestead.339
• Property must be appraised at market value as of Jan. 1.329 • New improvement to a residence homestead is any im-
• Appraisers must comply with the USPAP for mass provement made to the property after the most recent ap-
appraisal.330 praisal that increased the property’s market value and was
• The chief appraiser cannot exclude for consideration not included in the previous year’s appraisal.340
property sold at foreclosure when determining a residence
homestead’s market value.331
• A residence homestead’s market value is always based
on its value as a residence and not at its highest and best
use.332
333
Tex. Tax Code §23.01(e)
326
327
Tex. Tax Code §§23.011, 23.012 and 23.013
328
329
330
331
332

Subchapter C - Land Designated for Agricultural Use Subchapter D - Appraisal of Agricultural Land
The Texas Constitution, Article VIII, Section 1-d, is restric- The Texas Constitution, Article VIII, Section 1-d-1, allows
tive to land owned by families or individuals and provides land owned by corporations as well as individuals to be ap-
that certain types of land be appraised at its value based on praised based on its productivity value instead of market
the land’s capacity to produce ag products instead of mar- value. Tax Code Chapter 23, Subchapter D, implements this
ket value. To qualify for this special appraisal, the owner’s constitutional provision by providing information about des-
primary occupation or source of income must be related to ignating land for open-space appraisal and rollback taxes
an agricultural business venture for profit. Tax Code Chapter applicable when the land changes use. Ag land appraised un-
23, Subchapter C, implements this constitutional provision by der Subchapter D is often referred to as 1-d-1 or open-space
providing information about designating land for ag use and appraisal.
rollback taxes applicable when the land is sold or changes
• Tax Code Section 23.51 defines qualified open-space land
use. Ag land appraised under Subchapter C is often referred
to mean land that is currently devoted principally to ag
to as 1-d appraisal, productivity valuation or productivity ap-
use to the degree of intensity generally accepted in the
praisal, special appraisal and ag appraisal.
area or land that is used principally as an ecological labo-
• Tax Code Section 23.41 requires land designated for ag ratory by a college or university for five of the preceding
use to be valued based on its capacity to produce ag prod- seven years.349 This section also defines ag use, category,
ucts.341 This section also requires the Comptroller’s office net to land, income capitalization, exotic animal, wild-
to promulgate rules specifying the methods for appraising life management, endangered species, federal permit and
ag use land. Comptroller Rule 9.4001 adopts the Manual habitat preserve.
for the Appraisal of Agricultural Land for this purpose.342 • Tax Code Section 23.52 requires open-space land to be
• Tax Code Section 23.42 sets out the eligibility require- appraised using the income capitalization method applied
ments for land to be allowed the designation of ag use.343 to the average net to land.350 The appraised value may
• Tax Code Sections 23.43, 23.431, 23.44 and 23.45 describe not exceed the market value as determined using other
the application requirements, late application with penal- methods.351 It also directs the Comptroller’s office to de-
ty, actions on applications by chief appraiser and requires velop rules setting forth the method for appraising quali-
the application information be kept confidential because it fied open-space land. Comptroller Rule 9.4001 adopts the
includes income information.344 Manual for the Appraisal of Agricultural Land for this
• Tax Code Section 23.46 provides for additional taxation purpose.352
in certain instances, commonly referred to as rollback.345 • Tax Code Section 23.521 requires the Comptroller’s of-
If ag use land is sold or the use of the land changes to a fice and Texas Parks and Wildlife Department (TPWD)
non-ag use, rollback taxes and interest must be paid for to develop standards for determining the qualification of
three years prior to the time of sale or change of use.346 land as being used for wildlife management purposes.353
• The chief appraiser must notify a property owner age Comptroller Rule 9.2004 requires qualification and ap-
65 or older if the chief appraiser believes that land may plication requirements for land to be qualified as ag based
have been diverted to a non-ag use prior to determining on wildlife management use in compliance with the:
a change in the land use.347 The chief appraiser must send ° Comptroller’s Manual for the Appraisal of Agricultural
additional notice if the property owner does not timely Land;
respond.348 ° Comptroller’s Guidelines for Qualification of Agricul-
tural Land in Wildlife Management Use; and
° TPWD’s Comprehensive Wildlife Planning Guidelines
for each ecoregion.354
341
342
343
344
Tex. Tax Code §§23.44 and 23.45 350
345
346
347
348

• Tax Code Sections 23.522, 23.523 and 23.524 provide the Comptroller Rule 9.4011 adopts the Manual for the Ap-
criteria for the continued eligibility of special appraisal praisal of Timberland for this purpose.365
for land: • Tax Code Sections 23.75, 23.751 and 23.79 describe the
° no longer devoted principally to ag if the land is in a application requirements, late application with penalty
governor-declared disaster area;355 and actions on applications by chief appraiser.366
° owned by U.S. armed services members who are de- • Tax Code Section 23.76 is the change of use section for
ployed or stationed outside of Texas;356
timberland. It is the same as for open-space land. If the
° subject to a pest control agreement; or
357
land use changes, rollback taxes must be paid for three
° if a lessee begins conducting oil and gas operations.
358
years preceding the year in which the change of use

• Tax Code Sections 23.54, 23.541 and 23.57 describe the
occurs.367
open-space land appraisal application requirements, late
application with penalty and actions on applications by Subchapter F – Appraisal of Recreational, Park and
chief appraisers.359 Scenic Land
• Tax Code Section 23.55 is the requirement that, if the use Tax Code Chapter 23, Subchapter F, includes requirements
of open-space land changes, rollback taxes must be paid for appraising property that is deed restricted for use as rec-
for three years preceding the year in which the change of reational, park or scenic land.
use occurs.360
• Tax Code Section 23.551 requires the chief appraiser to • Tax Code Section 23.81 explains that deed restricted
deliver written notice to property owners age 65 or older if means a valid and enforceable provision that limits the
he or she believes that a change of land use may have oc- land’s use. It is in a written document filed and recorded in
curred and to make a reasonable effort to locate the prop- the county deed records.368 It must include the land, name
erty owner if he or she does not timely respond.361 each landowner and provide that the land may only be
used for recreational, park or scenic uses during the term
Subchapter E - Appraisal of Timber Land
of deed restriction and the length of term, which must be
Tax Code Chapter 23, Subchapter E, applies to a small por- at least 10 years.369
tion of Texas, but it is important, nonetheless. • Tax Code Sections 23.83, 23.84 and 23.85 describe the
qualification and application process and require the
• Tax Code Section 23.72 states that land qualifies for ap-
Comptroller’s office to promulgate rules. Comptroller
praisal as timberland if it is currently and actively devoted
Rule 9.4009 adopts Guidelines for the Appraisal of Rec-
principally to the production of timber or forest products
reational, Park and Scenic Land for this purpose.370
to the degree of intensity generally accepted in the area
• Tax Code Section 23.86 provides for a three-year roll-
with intent to produce income.362 It also must have been
back on property that is no longer subject to the deed-
principally devoted to the production of timber or forest
restriction.371 Tax Code Section 23.87 imposes a penalty
products or to ag use that would qualify under Subchap-
for land appraised as recreational, park or scenic land that
ters C or D, for five of the preceding seven years.363
is used for another purpose.372
• Tax Code Section 23.73 requires appraisal using the in-
come capitalization method applied to average net to Subchapter G - Appraisal of Public Access Airport
land.364 It also requires the Comptroller’s office to develop Property
rules to verify that land meets the required conditions. Tax Code Chapter 23, Subchapter F, includes requirements
for appraising another type of deed-restricted property: pub-
lic access airport property.
355
356
357
Tex. Tax Code §§23.524 and 23.526 365
358
Tex. Tax Code §§23.75, 23.751 and 23.79
359
Tex. Tax Code §§23.54, 23.541 and 23.57 367
360
Tex. Tax Code §23.81(2)
361
362
Tex. Tax Code §§23.83(e), 23.84 and 23.85
363
364

• Tax Code Section 23.91 defines airport property as real EXHIBIT 17
property designed and used for airport purposes, includ- Taxing Unit Challenges and Property Owner Protests
ing landing, parking, shelter or takeoff of aircraft, and the TAXING UNIT CHALLENGES
accommodation of individuals engaged in the operation,
maintenance or navigation of aircraft or of aircraft pas- • An exclusion of property from the appraisal
sengers.373 It also defines public access airport property records381
• A grant in whole or in part of a partial exemption
as privately-owned airport property regularly used by the
(other than a temporary disaster exemption)382
public or that regularly provides services to the public for
• A determination that land qualifies for ag
airport purposes.374
appraisal383
• Public access airport property is subject to the same deed • The failure to identify the taxing unit as one in
restriction filing requirements as other deed-restricted which a particular property is taxable384
property.375 The deed must be filed with the county clerk,
include each property owner’s name and the restriction PROPERTY OWNER PROTESTS
use and be for a term of at least 10 years.376
• The property’s value385
• Tax Code Section 23.93 requires the Comptroller’s office
• Unequal appraisal386
to promulgate rules for appraisal under this subchapter.
• Inclusion of the property on the appraisal records387
Comptroller Rule 9.4010 adopts the Guidelines for the
• Denial of exemptions388
Appraisal of Public Access Airport Property.377 • Denial or change of ag land use389
• Tax Code Sections 23.94 and 23.95 provide for the ap- • Denial or modification of a temporary disaster
plication process.378 exemption or damage assessment rating390
• Tax Code Section 23.96 provides for a three-year rollback • Errors in the appraisal record391
tax on public access airport property when the property is • Failure to provide required notice392
no longer subject to the deed-restricted use.379 Tax Code • Any other adverse actions of the chief appraiser,
Section 23.97 assesses a penalty for using airport prop- appraisal district or ARB393
erty appraised under this subchapter for another use.380
The following are high-level summaries of ARB topics that
Tax Code Chapter 41 – Local Review (ARB Process) may arise.
Tax Code Chapter 41 covers the ARB process. Exhibit 17 • ARBs determine protests and challenges, correct clerical
identifies the matters that taxing units and property owners errors, act on motions to correct and determine wheth-
can appeal to the ARB. er exemptions or partial exemptions were incorrectly
administered.394
• ARBs must hold a public hearing on and adopt hearing
procedures and must distribute the procedures to the
appraisal district board of directors, the TLO and the
Comptroller’s office.395
381
382
383
384
385
386
387
373
Tex. Tax Code §23.91(1) 388
374
Tex. Tax Code §23.91(2) 389
375
376
Tex. Tax Code §23.92(b) 391
Tex. Tax Code §41.41(a)(3), (6) and (7)
377
Tex. Tax Code §23.93(e) 392
378
Tex. Tax Code §§23.94 and 23.95 393
379
380
Tex. Tax Code §41.01(c) and (d)

• A taxing unit must file the challenge petition before June 1 • The ARB can schedule a single hearing for a property
or within 15 days after the date that the appraisal records with more than one protest.406
are submitted to the ARB, whichever is later.396 • The property owner can request a telephone confer-
• The ARB can correct clerical errors at any time before ence call hearing to appear by telephone conference
approval of the appraisal record if the correction will not call or videoconference, in counties with a population
affect any property owner’s tax liability.397 of 100,000 or more or in counties with the technological
• The ARB can approve a change recommendation from capability, and offer evidence or argument by affidavit.407
the chief appraiser at any time before approval of the • The chief appraiser must appear at each hearing.408
appraisal records if it does not result in an increase of a • The ARB must offer single-member panels for protest
property owner’s tax liability.398 hearings upon a property owner’s request on the notice of
• The ARB must give written notice to the property owner protest or in writing at least 10 days prior to the hearing.409
of a change in the record that results in an increase of the • The appraisal office must provide audiovisual equipment
property owner’s tax liability.399 to the property owner or agent if the chief appraiser uses
• The ARB must hear and rule on all protests and challeng- such equipment at the hearing.410
es and approve the appraisal record by July 20 unless the • The ARB must send a written notice of a protest hearing
county has a population of at least one million, in which to the property owner not later than the 15th day before
case the deadline may be postponed until Aug. 30.400 the hearing.411
• The pendency of a protest does not affect the delinquency • In counties with a population of 120,000 or more, the
date for taxes on a property subject to a protest and the ARB must send an electronic reminder of the hearing by
property owner must pay the amount of taxes that are not email or text message, upon request from the property
in dispute.401 owner, at least seven days after the notice of protest hear-
• Persons who acquire property after Jan. 1 and lessees also ing was delivered and not later than the day before the
have the right to protest.402 protest hearing.412
• Certain appraisal districts must have a system that allows • The ARB must make its decision by written order and
a residence homestead owner to electronically file a notice deliver a notice of issuance of the order with a copy of
of protest, receive and review comparable sales data and the order to the property owner and the chief appraiser by
other evidence the chief appraiser intends to use at the certified mail.413
protest hearing, receive settlement offers, notices of offers • In counties with a population of 120,000 or more, the
not being made and acceptance or rejection of settlement chief appraiser must deliver a copy of the notice of issu-
offers.403 ance of the order and a copy of the ARB’s order by email
• Generally, a property owner must a file written notice of to the property owner or their agent upon request.414
protest with the ARB before May 15 or the 30th day after • Postponements of ARB hearings are allowed in certain
the date the notice was delivered to the property owner, instances.415
whichever is later.404 • An ARB can subpoena witnesses, books, records or other
• Appraisal districts must hold an informal conference if documents.416
the property owner requests an informal conference and • The ARB must establish by rule the procedures for hear-
it must be held before the ARB protest hearing.405 ings and list certain hearing requirements.417
406
407
Tex. Tax Code §41.45(b), (b-1) and (b-4)
396
397
Tex. Tax Code §41.45(b-4)
398
Tex. Tax Code §41.45(o)
399
400
Tex. Tax Code §41.12(a) and (c) 412
401
Tex. Tax Code §41.115(a) 413
Tex. Tax Code §41.47(a) and (d-1)
402
Tex. Tax Code §§41.412 and 41.413 414
Tex. Tax Code § 41.47(d-1)
403
Tex. Tax Code §41.45(e), (e-1) and (g)
404
405

• On joint motion of the property owner and chief appraiser, or that were imposed on the property in the preceding
the ARB can conduct a closed hearing if proprietary or year.427
confidential information is introduced.418 • The appealing party must file a petition for review with
• All ARB testimony is given under oath; documentary the district court within 60 days of receiving notice that a
evidence must be approved by the ARB if not in origi- final ARB order has been entered.428
nal form; and information for use in the hearing must be • A timely-filed petition can be amended under certain
made available to the protesting party at least 14 days be- circumstances.429
fore the hearing.419 • Venue is in the county in which the property is located or
• An ARB member may not participate in a determination in which the ARB issued the order, except that venue for
if he or she has an interest in the property or is related to an appeal of an order issued by the Comptroller’s office is
the taxpayer by second degree of affinity or third degree in Travis County.430
of consanguinity.420 • The property owner or appraisal district can request that
• The chief appraiser must post protest and appeal proce- the parties engage in settlement discussions.431
dures between May 1 and May 15.421 • The judicial review is a trial de novo and the district court
must try all issues of fact and law raised in the pleadings.432
Tax Code Chapter 42 – Judicial Review
• In determining the appeal, the district court may:
Tax Code Chapter 42 covers the judicial process for appeal- ° fix the appraised value;
433
ing an ARB decision to district court. The following are ° enter orders necessary to ensure equal treatment; or
434
high-level summaries of topics that may arise pertaining to ° enter orders necessary to preserve rights.
435
district court appeals. • The district court must grant relief on the ground of un-
• A property owner can appeal an ARB determination to equal appraisal if:
district court.422
° the appraisal ratio exceeds at least 10 percent of the me-
• A lessee who is contractually obligated to reimburse a dian level of appraisal of a reasonable and representative
property owner for property taxes can appeal an ARB or- sample of other properties in the appraisal district;436
der to district court.423 ° the appraisal ratio exceeds at least 10 percent of the me-
• With written approval of the board of directors, a chief dian level of appraisal of a sample of a reasonable num-
appraiser can appeal an ARB order unless the protest ber of properties in the appraisal district that are similar
involved a determination of appraised value less than $1 to the subject property;437 or
million.424 ° the property’s appraised value exceeds the median ap-
praised value of a reasonable number of comparable
• A party other than the property owner must file written
properties appropriately adjusted.438
notice of appeal of an ARB order within 15 days after
receiving an ARB order of determination.425 • A party can appeal the final judgment of a district court.439
• The pendency of an appeal does not affect the delinquen- • A property owner prevailing in certain appeals may be
cy date for taxes on a property that is the subject of the awarded attorney’s fees.440
appeal.426
• The property owner must pay the amount of taxes that
are not in dispute, that are due under the appealed order 427
428
429
430
Tex. Tax Code §42.06(a), (b) and (c)
431
418
Tex. Tax Code §41.66(d-1) 432
419
Tex. Tax Code §41.67(a), (b) and (d) 433
420
421
422
423
Tex. Tax Code §42.015(a) 437
424
Tex. Tax Code §42.02(a) and (b) 438
425
426
Tex. Tax Code §41.03(a)(4) 440

• The chief appraiser must correct the appraisal roll to
reflect final determination of an appeal and certify the
change to each affected taxing unit within 45 days of the
date of final determination.441
• The assessor of each affected taxing unit must prepare
and mail a corrected tax bill based on the final determina-
tion and include a brief explanation of the reason for and
effect of the corrected bill.442
• The taxing unit must refund the difference between the
amount of taxes paid and the amount of taxes for which
the property owner is liable if the liability is decreased
based on the final determination of an appeal.443
• The refund plus 9.5 percent annual interest must be made
before the 60th day after the date the chief appraiser cer-
tifies the corrected appraisal roll or the taxing unit will
have to pay 12 percent interest on the refund.444
441
442
443
444
Tex. Tax Code §42.43(b) and (c)

Texas Property Tax
Arbitrator Registry
The Comptroller’s office maintains a registry listing of quali- • a representation by the Comptroller’s office that all infor-
fied arbitrators and lists the initial qualification of persons to mation provided is true and correct;452 or
be arbitrators.445 Arbitrators must attend ARB training, com- • as a professional endorsement of an arbitrator’s qualifica-
plete a training program on property tax law and meet licens- tions to conduct arbitration proceedings.453
ing requirements before conducting an arbitration hearing.446 The registry is updated within 30 calendar days of the date
the Comptroller’s office approves and processes applications.
Arbitrators are required to notify the Comptroller’s office
in writing of any changes in contact information (including Eligibility
address, phone number or email address), and any material
Qualifications for inclusion in the arbitrator registry are set
change in the information provided in their application or in
out in Tax Code Section 41A.06(b) and Comptroller Rules
their qualifications or eligibility for appointment within 10
9.4257-9.4259. To be listed in the registry, arbitrators must:
calendar days of the change.447 A material change includes
but is not limited to a change in county of residence, loss of • reside in the state of Texas;454
required licensure, incapacity, ineligibility or other condition • hold one of the following professional designations:
that would prevent the person from lawfully and profession- ° licensed attorney, holding a current, active Texas law
ally performing arbitration duties.448 license;455 or
° have completed at least 30 hours of alternative dispute
Violations of Comptroller arbitration rules or an arbitrator’s resolution training (from a university, college or legal or
failure to report a material change may result in the im- real estate trade association) and hold a current active li-
mediate removal of the arbitrator from the current registry cense or certification during the preceding five years as a:
upon its discovery and the denial of future applications for • real estate broker or sales agent under Occupations
inclusion in the registry.449 An arbitrator’s failure to report a Code Chapter 1101;456
material change as required will not affect the determina- • real estate appraiser under Occupations Code
tions and awards made by the arbitrator during the period Chapter 1103;457 or
that the arbitrator is listed in the registry.450 • certified public accountant under Occupations
Code Chapter 901;458
Property owners, agents, arbitrators and appraisal districts
are responsible for verifying the accuracy of the information • complete the Comptroller’s ARB training and receive a
provided in the arbitrator registry and communicating any certificate;459
inaccuracies to the Comptroller’s office as soon as practica- • complete the Comptroller’s arbitration training program;460
ble.451 Inclusion of an arbitrator in the Comptroller’s registry and
is not and must not be construed as: • agree to conduct the arbitration for the allowed fee based
on the property type and value.461
452
453
454
455
Tex. Tax Code §41A.06(b)(1)(A) and Tex. Admin. Code §9.4258(c)(1)
456
Tex. Tax Code §41A.06(b)(1)(B)(i) and (ii)(a) and Tex. Admin. Code
§9.4258(c)(2)(A)
445
Tex. Tax Code §41A.06(b)(1)(B)(i) and (ii)(b) and Tex. Admin. Code
446
Tex. Admin. Code §9.4258 §9.4258(c)(2)(B)
447
Tex. Admin. Code §§9.4257(b)(6) and 9.4260(b) 458
Tex. Tax Code §41A.06(b)(1)(B)(i) and (ii)(c) and Tex. Admin. Code
448
Tex. Admin. Code §9.4260(b) §9.4258(c)(2)(C)
449
450
451

A person who has been granted a residence homestead ex- • meet the qualifications required under Comptroller Rule
emption on property he or she owns and occupies in Texas 9.4258;474
is considered to principally reside in Texas.462 If an arbitrator • have read and understand applicable Tax Code provisions
owns no property for which a residence homestead exemp- and Comptroller rules;475
tion has been granted in any state, including Texas, then the • will conduct arbitrations pursuant to the terms in the
arbitrator’s principal residence is Texas if the arbitrator lives Comptroller arbitration rules;476
in a residential property in Texas more than 50 percent of his • will perform arbitration services for the applicable fee set
or her time.463 out in Comptroller Rule 9.4260(d) and Tax Code Section
41A.015;477 and
Ineligibility • will notify the Comptroller’s office of any changes in con-
A person does not qualify for inclusion in the arbitrator reg- tact information or other material changes within 10 cal-
istry if he or she has been granted a residence homestead endar days of the change.478
exemption in another state or has been granted more than one
The attestation provided remains in effect until the arbitrator
residence homestead exemption.464 Falsely claiming principal
renewal date.479
residence in Texas will result in the immediate removal of the
individual from the registry and the reporting of this miscon- The Comptroller’s office reviews and approves or denies ap-
duct to the individual’s professional licensing or certification plications of individuals who wish to be listed in the regis-
board or regulatory authority.465 try.480 If the application is approved, the applicant’s name,
Texas county of residence, ineligible county list and other
A person is not eligible for inclusion in the Comptroller’s ar-
pertinent information may be added to the registry.481
bitrator registry during any period in which the person holds
a position as: The Comptroller’s office must deny an application if the ap-
• an appraisal district board member;466 plicant does not meet all the required qualifications or if the
• an ARB member;467 applicant’s inclusion in the arbitrator registry would otherwise
• an appraisal district employee, contractor or officer;468 not be in the interest of impartial arbitration proceedings.482
• a Comptroller employee;469 or
The Comptroller’s office must notify an applicant of the ap-
• a taxing unit employee, office or governing body member.470
plication approval or denial as soon as practicable and must
Application for Registry provide a brief explanation of the reason(s) for the denial.483
Persons interested in being listed in the Comptroller’s arbi- The applicant may provide a written statement of why the
trator registry must file Application for Arbitrator Registry Comptroller’s office should reconsider the denial within 30
- Individuals Only (Form AP-218) (Appendix E), with the calendar days of the applicant receiving the denial notice.484
Comptroller’s office and provide all requested information The Comptroller’s office may approve the application if the
and documentation.471 Any false statements provided by ap- applicant provides information to justify the approval.485 If
plicants may result in misdemeanor or felony convictions.472 the application is subsequently approved, the Comptroller’s
On this application, potential arbitrators attest that they: office must notify the applicant as soon as practicable.486
• principally reside in Texas in the county identified;473

474
Tex. Admin. Code §9.4257(b)(2)
462
463
464
Tex. Admin. Code §9.4257(b)(5) and Tex. Tax Code 41A.015(e)
465
466
Tex. Admin. Code §9.4258(e)(1) 479
467
Tex. Admin. Code §9.4258(e)(2) 480
468
Tex. Admin. Code §9.4258(e)(3) 481
469
Tex. Admin. Code §9.4258(e)(4) 482
470
Tex. Admin. Code §9.4258(e)(5) 483
471
472
473
Tex. Admin. Code §9.4257(b)(1) 486

Renewal The Comptroller’s office must remove an arbitrator from the
registry if:
The Comptroller’s office also reviews and approves or denies
renewal applications for arbitrators who wish to remain in • the person fails or declines to renew his or her arbitrator
the registry.487 agreement to serve as an arbitrator in the manner required
by Comptroller Rule 9.4258(d);495 or
Initial approval for inclusion in the Comptroller’s arbitrator
• PTAD’s director determines by clear and convincing evi-
registry is good for two years, or until the expiration of the
dence there is good cause (Exhibit 18) for removal.496
arbitrator’s professional license, whichever is earlier.488 An
arbitrator must submit a renewal application before the two- EXHIBIT 18
year anniversary of initial approval, or the expiration of his Grounds for Good Cause for Removal
or her professional license, to remain active in the registry.489 1. The person is not qualified or becomes not qualified under
To renew approval to be in the registry, an arbitrator must:
2. The person is not eligible or becomes ineligible under
Comptroller Rule 9.4259 (relating to Arbitrator Eligibility for a
• file a renewal application; 490
Particular Appointment).498
• continue to meet the initial professional requirements;491
3. The person fails to respond to or refuses to comply with
• have no history of failure to comply with statutory re- Comptroller requests for information.499
quirements or Comptroller rules;492 4. The person violated one or more provisions of Comptroller
• complete eight hours of continuing education in arbitra- Rules 9.4260, 9.4261 or 9.4263.500
tion and alternative dispute resolution procedures from a 5. The person engaged in repeated instances of bias or
qualified provider;493 and misconduct while acting as an arbitrator.501
• complete the arbitrator training program on property tax 6. The person has engaged in fraudulent conduct.502
law (if revised by the Comptroller’s office).494 7. PTAD’s director determines, in the exercise of his or her
discretion, that the type or nature of the conduct in which the
Removal person engaged constitutes good cause for removal of the
person from the arbitrator registry.503
Arbitrators must perform their duties as set out in Tax Code
Chapter 41A and Comptroller arbitration rules. Failure to Clear and convincing evidence is the measure or degree of
act in accordance with Tax Code Chapter 41A or Comptrol- proof that produces a firm belief or conviction of the truth of
ler rules will result in the removal of the arbitrator from the the allegations regarding the arbitrator.504
registry.
There is no appeal for removal of a person from the regis-
try.505 An arbitrator removed from the registry may reapply
for inclusion in the registry two years from the date of the re-
moval determination.506 The circumstances giving rise to the
removal may be considered in evaluating the reapplication.507
495
Tex. Admin. Code §9.4262(a)(1)
496
Tex. Admin. Code §9.4262(a)(2)
497
498
499
487
Tex. Tax Code §41A.061(b)(1) 500
488
Tex. Tax Code §41A.061(a) and Tex. Admin. Code §9.4258(d)(1)(B) 501
489
Tex. Tax Code §41A.061(a) and Tex. Admin. Code §9.4258(d)(1)(B) 502
490
Tex. Tax Code §41A.061(b)(1) and Tex. Admin. Code §9.4258(d)(2) 503
491
Tex. Tax Code §41A.061(b)(2) 504
492
Tex. Admin. Code §9.4258(d)(3) 505
Tex. Admin. Code §9.4262(j)
493
Tex. Tax Code §41A.061(b)(3) and Tex. Admin. Code §9.4258(d)(4) 506
494
Tex. Tax Code §41A.061(b)(4) 507

Complaints/Requests for Removal PTAD notifies the requestor/complainant within 30 days of
receiving a complaint whether the complaint or request is un-
A person may request the removal of an arbitrator from the
der review or dismissed.517 There is no appeal for dismissal of
registry by filing a complaint with PTAD within 60 calen-
a complaint or request to remove an arbitrator.518
dar days of the last incident giving rise to the request.508 The
complaint must contain the following items: If a complaint comes under review, PTAD forwards all mate-
rials the requestor/complainant submitted to the subject arbi-
• a letter addressed to PTAD’s director and signed by the trator electronically or by the U.S. Postal Service or a private
requestor/complainant that identifies: third-party service, such as FedEx or United Parcel Service
° the arbitrator sought to be removed and
509
(UPS), so long as proof of delivery is provided.519 The arbi-
° the grounds under Comptroller Rule 9.4262(b) that con-
stitute good cause for removal;510 trator has 30 calendar days from receipt of the materials to
• at least one sworn statement from an individual with respond to PTAD, explaining why a finding of good cause for
first-hand knowledge of the conduct complained of that removal should not be made.520
sets forth the facts in detail to support the grounds for Within 30 calendar days of receiving the arbitrator’s re-
removal;511 and sponse, PTAD’s director determines whether clear and con-
• copies of all available communications exchanged be- vincing evidence supports a finding of good cause for re-
tween the arbitrator and the parties, including emails, moval of the arbitrator from the registry.521 PTAD notifies
documents and any other materials, as well as electronic promptly the requestor/complainant and the arbitrator of the
video or audio recordings, if the complaint alleges viola- director’s determination.522
tions of Comptroller Rules 9.4262(b)(4) or (5).512
If good cause for removal is not found after review, the re-
Requests for removal or complaints must be dismissed under
quest for removal is denied and there is no appeal of this
the following four conditions:
denial.523
1. The conduct complained of does not meet Comptroller
Rule 9.4262(b) requirements.513 If good cause for removal is found, the arbitrator is removed
2. The complaint is not timely or otherwise fails to meet from the registry for a period of two years from the date of
Comptroller Rule 9.4262(d) requirements.514 the determination.524
3. A complaint filed under Comptroller Rule 9.4262(b)(5)
fails to identify and include evidence of more than one
incident of alleged bias or misconduct.515
4. The complaint is based on one or more substantive ar-
bitration issues, including evidentiary considerations and
the resulting award.516
508
509
Tex. Admin. Code §9.4262(d)(1) 517
510
Tex. Admin. Code §9.4262(d)(1) 518
511
Tex. Admin. Code §9.4262(d)(2) 519
512
Tex. Admin. Code §9.4262(d)(3) 520
513
Tex. Admin. Code §9.4262(f)(1) 521
514
Tex. Admin. Code §9.4262(f)(2) 522
515
Tex. Admin. Code §9.4262(f)(3) 523
516
Tex. Admin. Code §9.4262(f)(4) 524

Texas Property Tax
Arbitrator Ethics and Customer Service

An arbitrator must always behave in a professional manner EXHIBIT 19
and treat the parties with respect in the course of the binding Codes of Ethics
arbitration proceeding. 525 PTAD’s director has the authority
ARBITRATOR CODE OF ETHICS
to remove an arbitrator from the registry based on clear and
convincing evidence of the arbitrator engaging in repeated Attorneys State Bar of Texas, Ethics Resources webpage
instances of bias or misconduct while acting as an arbitra- Real estate

Texas Real Estate Commission, Chapter 531 Canons
brokers or sales
tor.526 An arbitrator should conduct business professionally agents
of Professional Ethics and Conduct
and consider public perception. Real estate Uniform Standards of Professional Appraisal
appraisers Practice (USPAP)
Arbitrator Ethics
Certified public Texas State Board of Public Accountancy, Chapter 501
Ethics can mean different things to different individuals, in accountants Rules of Professional Conduct
different circumstances. Merriam-Webster’s Dictionary de-

fines ethics as: An arbitrator who determines that he or she has an interest in
a protest should ask to be recused from the hearing. If there
• the discipline dealing with what is good and bad and with could be the appearance of favoritism or a conflict of interest,
moral duty and obligation; even if the arbitrator does not believe he or she would actu-
• a set of moral principles; ally be influenced, the arbitrator should not participate in the
• the principles of conduct governing an individual or hearing.
group;
• a guiding philosophy; or For example, an arbitrator rents a property owner’s office
• a consciousness or moral importance.527 space, and the property owner decides to arbitrate the office
building’s value. The arbitrator is then assigned to that arbi-
This third definition is commonly known as a professional
tration. When the arbitrator receives Form 50-705 or Form
code of ethics. Arbitrators must adhere to their licensing or
50-891, the arbitrator notices that the property address in
certifying body’s code of ethics as they have an ethical re-
protest is the same as the arbitrator’s office building. The ar-
sponsibility to the parties involved in the arbitration process.
bitrator should decline the arbitration since the arbitrator has
Ethical behavior means going above the letter of the law to an interest in seeing the office building’s value remain low to
maintain high standards of conduct. The best way to guard keep rents low. In this case, the arbitrator has an interest in
against the loss of public confidence is to follow the highest the arbitration’s outcome.
standards of honesty, integrity and ethical behavior.
Another example is if an arbitrator and a property owner
Arbitrators should refer to their licensing or certifying body to are both members of a local philanthropic club. They meet
review their respective codes of ethics as set out in Exhibit 19. monthly and work together regularly for club activities. The
property owner decides to arbitrate his home’s value. When
Conflicts of Interest the arbitrator receives Form 50-705 or Form 50-891 the arbi-
An arbitrator must not engage in conduct that creates a con- trator notices the property owner’s name. While the arbitrator
flict of interest.528 A conflict of interest is generally defined as does not have a direct interest in the outcome of the arbitra-
a conflict between the private interest and the official respon- tion, it might be perceived that the arbitrator could receive a
sibilities of a person in a position of trust. benefit from determining the arbitration in the property own-
er’s favor. Finding for the property owner might be perceived
as favoritism because of their relationship. In this case, the
525
526
Tex. Admin. Code §9.4262(a)(2) and (b)(5)
arbitrator should decline the hearing to avoid the appearance
527
https://www.merriam-webster.com/dictionary/ethics of a conflict of interest.
528

Many more situations exist that might produce a conflict of EXHIBIT 20
interest or the appearance of one. Arbitrators should care- Dos and Don’ts for Arbitrators
fully consider each arbitration appointment before accep- DOS
tance. Even the appearance of a conflict of interest should
be avoided. Do develop detailed procedures for the arbitration
proceedings and distribute them with the hearing notice.
Remember, an arbitrator may not accept an arbitration ap- Do follow procedures and do what the procedures say.
pointment for a case in which the individual is related by af-
Do listen closely to each of the parties.
finity within the second degree or by consanguinity within
the third degree to any of the parties in the arbitration.529 Do ask questions to clarify unclear testimony.
Additionally, an arbitrator may not accept an arbitration ap- Do allow reasonable time to hear all testimony.
pointment if the arbitrator currently or during the previous Do remember arbitrators are being paid by the parties for
five years has had a business relationship with the property this service.
owner, the agent or the appraisal district involved in that par-
Do hold the hearing in a professional setting.
ticular arbitration.530
Do treat all parties with respect.
Professionalism Do swear in all parties, agents and witnesses.
Arbitrators are independent but are viewed as part of the Do follow all laws, rules and procedures in the arbitration
property tax system. An experience at an arbitration hear- proceedings.
ing can affect a property owner’s opinion of the property tax
DON’TS
system. Arbitrators must make every effort to ensure they
conduct hearings in a fair and impartial manner. Arbitrators Don’t ignore either party.
should make every effort to make the hearing welcoming Don’t show favoritism to either party.
to both parties. Exhibit 20 lays out some dos and don’ts for Don’t talk about an arbitration outside of the hearing.
arbitrators.
Don’t provide testimony.
Don’t harass, intimidate or disparage either party.
Don’t develop personal relationships with either party.
Don’t be late to the hearing. Allow enough time to get to
the location and be there before either party.
Don’t make mistakes on the award form.
Don’t lose the award form.
Don’t disclose personal or inapplicable information to
either party. If a judge wouldn’t do it, neither should an
arbitrator.
Don’t prohibit evidence from being introduced so long as
it is not specifically excluded by arbitrator’s procedures.
529
530

What Makes a Good Arbitrator? Flexibility
There are many qualities that contribute to an arbitrator’s suc- In addition to their own schedules, arbitrators should consid-
cess including those listed in Exhibit 21. They are much the er all parties’ schedules. Scheduling arbitrations may require
same as those that contribute to a successful career; however, back and forth communications before settling on a date and
some qualities directly contribute to conducting successful time, particularly for arbitrations involving urban appraisal
arbitrations. So, what is considered a successful arbitration? districts and agents. Arbitrators should be flexible and offer
multiple dates to the parties when scheduling the hearing.
The best measure of a successful arbitration is one in which Rescheduling a hearing may be necessary for many reasons,
all parties, especially the non-prevailing party, feel the ar- including illness, national or family emergencies, problems
bitrator listened, considered their evidence and treated them with the hearing location or technical difficulties with tele-
equally and with respect. The highest praise an arbitrator can phone hearings. The arbitrator’s procedures should address
receive is when the non-prevailing party contacts the Comp- postponements, rescheduling of hearings and no-shows.
troller’s office to say the arbitrator was fair and impartial.
Familiarity with Statutes, Rules and Procedures
Impartiality
While this may seem like more of a statutory requirement,
The most important quality for an arbitrator to possess is im- it is good customer service for arbitrators to have a working
partiality. As arbitrators conduct more arbitration hearings, knowledge of the Tax Code, Comptroller rules and the arbi-
they may begin to encounter the same parties representing tration procedures. In some circumstances, the parties may
property owners or appraisal districts. It is important not to be antagonistic or seek to use technicalities to get the upper
let previous experiences affect future interactions. Each case hand. An arbitrator who can quickly pick up the Tax Code,
should be viewed objectively and independently. Comptroller’s rules or his or her own procedures and resolve
Consistency the issue is able to keep the hearing moving along.
Many agents and appraisal districts may have more than one Exhibit 21
case before the same arbitrator. Much like impartiality, arbi- What makes a good arbitrator?
trators should:
• be consistent in administering arbitration proceedings;
• treat both parties equally;
• apply the same procedures and rules to everyone through-
out the process; and IMPARTIALITY
• be consistent from case to case.
Good Listener
Each party to an arbitration is there to present their case. CONSISTENCY
Whether it is in person or by teleconference, the parties ex-
pect to be heard. Arbitrators should practice active listening
skills during each hearing. Arbitrators should respect the
parties, time and effort by communicating to them that he or GOOD LISTENER
she will listen to their evidence and arguments. Arbitrators
can let the parties know they hear what the parties are trying
to communicate by:
• making eye contact at in-person hearings; FLEXIBILITY

• verifying that parties are on the line during long pauses in
telephone hearings;
• taking notes; and
• asking questions, if needed. FAMILIARITY WITH CODE, RULES, PROCEDURES

Texas Property Tax
Appendix A – Definitions
The following phrases, words and terms shall have the follow- Comptroller or Comptroller’s office – The Texas Comp-
ing meanings, unless the context clearly indicates otherwise. troller of Public Accounts, the state agency responsible for
the administration of the binding arbitration system, includ-
Agent – An individual, authorized pursuant to Tax Code ing the adoption of rules governing the operation of the sys-
Section 41A.08(b), and in accordance with Comptroller Rule tem pursuant to Tax Code Chapter 41A.537
9.4253, to represent a party in binding arbitration.531
Individual – A single human being.538
Appraisal district – A political subdivision established in
each county responsible for appraising property in the county Limited Binding Arbitration (LBA) – A method to com-
for ad valorem tax purposes for each taxing unit that imposes pel the appraisal district or ARB to comply with specific
such taxes on property in the county.532 procedural or statutory requirements a property owner may
choose that is governed by Tax Code Section 41A.015, parts
Appraisal review board (ARB) – The board established in a of Tax Code Chapter 41A and Comptroller rules. The terms
county’s appraisal district pursuant to Tax Code Section 6.41 limited binding arbitration and limited arbitration proceed-
that issues the order that is the subject of the property owner’s ing are synonymous and include the term limited binding
request for RBA.533 arbitration hearing, the specific event at which evidence is
Appraised value – The value of property determined under presented to an arbitrator.
the appraisal methods and procedures of Tax Code Chapter Market value – The price at which a property would transfer
23.534 for cash or its equivalent under prevailing market conditions if:
Regular Binding Arbitration (RBA) – A method to appeal • exposed for sale in the open market with a reasonable
an eligible ARB order a property owner may choose that is time for the seller to find a purchaser;
governed by Tax Code Chapter 41A and Comptroller rules. • both the seller and the purchaser know of all the uses and
The terms regular binding arbitration and regular arbitration purposes to which the property is adapted and for which it
proceeding are synonymous and include the term regular is capable of being used and of the enforceable restrictions
binding arbitration hearing, the specific event at which evi- on its use; and
dence is presented to an arbitrator.535 • both the seller and purchaser seek to maximize their gains
Authorized individual – A human being with the legal au- and neither is in a position to take advantage of the exi-
thority to act on behalf of the property owner and includes gencies of the other.539
employees of a property owner or one who holds a valid pow- Order – A written ARB determination issued pursuant to
er of attorney. References to the property owner include the Tax Code Section 41.47 regarding a property owner’s protest
authorized individual. An individual appointed as an agent filed pursuant to Tax Code Section 41.41(a)(1), for appraised
for binding arbitration pursuant to Comptroller Rule 9.4253 or market value, or pursuant to Tax Code Section 41.41(a)(2),
is not included in this definition.536 for unequal appraisal, regarding a residence homestead or
other property of $5 million or less.540
Owner or property owner – A person having legal title to

property who has the right to appeal an eligible ARB order
531
Tex. Admin. Code §9.4251(1) through binding arbitration under Tax Code Chapter 41A. It
532
Tex. Admin. Code §9.4251(2)
533
Tex. Admin. Code §9.4251(3) 537
534
Tex. Admin. Code §9.4251(4) 538
535
Tex. Admin. Code §9.4251(5) 539
Tex. Tax Code §1.04(7) and Tex. Admin. Code §9.4251(9)
536
Tex. Admin. Code §9.4251(6) 540

does not include lessees who have the right to protest prop-
erty valuations before county ARBs.541
Parties – The property owner, authorized individual or agent

are deemed the filing party or filer, and the appraisal district
and ARB are deemed the responding party, and references
to the parties are to both the filing party and the responding
party as a unit.542
Person – Includes an individual, corporation, organization,

business trust, estate, trust, partnership, association and any
other legal entity.543
541
542
543

Texas Property Tax
Appendix B –
Form 50-791, Appointment of Agent[s] for
Regular Binding Arbitration
Appointment of Agent(s) for Binding Arbitration Form 50-791
GENERAL INFORMATION: This form is for a property owner to designate and authorize an agent and optional alternate agent for binding arbitration proceedings.
FILING INSTRUCTIONS: This form must be filed with Comptroller Form AP-219 at the appraisal district office in the county in which the property is
located. Do not file this document with the Texas Comptroller of Public Accounts.
SECTION 1: Property Owner Information
___________________________________________________________________________________________________
Property Owner Name
_________________________________________________ ________________________________________________
Phone Number (area code and number) Email Address**
SECTION 2: Individual Authorized to Complete this Form (if property owner is not an individual)
Authority:
 Power of Attorney
 Business Owner/Employee
 Officer/Partner
 Board Chair/Director
 Other: _____________
______________________________________ ____________________________ _____________________________

Name of Authorized Individual Phone Number (area code and number) Email Address**
___________________________________________________________________________________________________
Mailing Address, City, State, Zip Code
SECTION 3: Property Subject to Arbitration
___________________________________________________________________________________________________
Physical Address (street address), City, State, Zip Code
______________________________________ ____________________________ _____________________________

Appraisal District Account Number Appraisal District Account Number (if contiguous) Appraisal District Account Number (if contiguous)
For additional contiguous tracts of land, attach additional sheets as needed.
SECTION 4: Owner’s Designated Binding Arbitration Agent
 Attorney
 Real Estate Broker or Agent
 Real Estate Appraiser
 Property Tax Consultant
 Certified Public Accountant
_____________________________________________________________________ ____________________________
Name of Agent License, Certification or Registration Number
_________________________________________________ ________________________________________________
SECTION 5: Owner’s Designated Alternate Binding Arbitration Agent (optional)
 Attorney
_____________________________________________________________________ ____________________________
_________________________________________________ ________________________________________________
SECTION 6: Certification and Signature

Only the property owner identified in section 1 or the authorized individual identified in section 2 is permitted to complete and sign this section.
I,_________________________________________, hereby designate the individual(s) identified in sections 4 and 5, as applicable, as the
Printed Name of Property Owner or Authorized Individual
property owner’s agent in binding arbitration for the property identified in section 1 to:
1) Sign and file the Request for Binding Arbitration, Form AP-219, to start the binding arbitration;
2) Receive and send communications regarding the arbitration;
3) Negotiate with the appraisal district to try to settle the case before the arbitration hearing and execute a resulting settlement agreement;
4) Withdraw a request for binding arbitration; and
5) Appear and represent the property owner at the binding arbitration hearing.
_____________________________________________________ ____________________________________
Property Owner or Authorized Individual Signature Date
** An email address of a member of the public could be confidential under Government Code Section 552.137; however, by including the email address on this form, you are
affirmatively consenting to its release under the Public Information Act.
Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division For additional copies, visit: comptroller.texas.gov/taxes/property-tax
50-791 • 06-19/9

Texas Property Tax
Appendix C –
Form 50-836, Appointment of Agent[s] for Limited
Binding Arbitration
Appointment of Agent(s) for Limited Binding Arbitration Form 50-836
GENERAL INFORMATION: This form is for a property owner to designate and authorize an agent and optional alternate agent for limited binding arbitration proceedings.
FILING INSTRUCTIONS: This form must be filed with Comptroller Form AP-241.
SECTION 1: Property Owner Information
______________________________________________________________________________________________________________
Property Owner Name
_______________________________________________________ ______________________________________________________
SECTION 2: Individual Authorized to Complete this Form

Authority:
 Power of Attorney /Legal Guardian
Authority (if property owner is not an individual):

 Business Owner/Employee
 Officer/Partner
 Board Chair/Director
___________________________________________ _______________________________ ________________________________

Name of Authorized Individual Phone Number (area code and number) Email Address**
______________________________________________________________________________________________________________
Mailing Address, City, State, Zip Code
SECTION 3: Property Subject to Limited Binding Arbitration
______________________________________________________________________________________________________________
Physical Address (street address), City, State, Zip Code
___________________________________________ _______________________________ ________________________________

Appraisal District Account Number Appraisal District Account Number (for multiple) Appraisal District Account Number (for multiple)
For additional properties, attach additional sheets as needed.
SECTION 4: Owner’s Designated Limited Binding Arbitration Agent
 Attorney
_____________________________________________________________________________ _______________________________
_______________________________________________________ ______________________________________________________
SECTION 5: Owner’s Designated Alternate Limited Binding Arbitration Agent (optional)
 Attorney
_____________________________________________________________________________ _______________________________
_______________________________________________________ ______________________________________________________

Only the property owner identified in Section 1 or the authorized individual identified in Section 2 is permitted to complete and sign this section.
I,____________________________________________________, hereby designate the individual(s) identified in Sections 4 and 5, as applicable, as the
Printed Name of Property Owner or Authorized Individual
property owner’s agent in limited binding arbitration for the property identified in Section 1 to:
1) sign and file the Request for Limited Binding Arbitration, Form AP-241, to start the limited binding arbitration;
2) receive and send communications regarding the limited binding arbitration;
3) withdraw a request for limited binding arbitration; and
4) appear and represent the property owner at the limited binding arbitration hearing.
____________________________________________________________ ________________________________________
Property Owner or Authorized Individual Signature Date
** An email address of a member of the public could be confidential under Government Code Section 552.137; however, by including the email address on this form, you are affirmatively
consenting to its release under the Public Information Act.
50-836 • 06-22

Texas Property Tax
Appendix D –
Form 50-830, Notice of Arbitration Withdrawal
Notice of Arbitration Withdrawal Form 50-830
____________________________________________________________________________ ________________________________
Arbitration Identification Number Date (mm/dd/yyyy)
(11 digit arbitration number, example 10114000001)
______________________________________________________________________________________________________________
Property Account Number (if known)
GENERAL INFORMATION: A property owner or the property owner’s authorized agent may use this form to withdraw a request for arbitration as allowed by
Comptroller Rule 9.4255(c).
FILING INSTRUCTIONS: The property owner or the property owner’s authorized agent must complete this form then send the form to the Comptroller’s office,
appraisal district and arbitrator (if one has accepted the case).
The mailing address for the Comptroller’s office is Texas Comptroller of Public Accounts, Property Tax Assistance Division, P.O. Box 13528, Austin, Texas 78711-3528
and the email address is [email protected]. A directory with contact information for appraisal district offices can be found on the Comptroller’s website.
FILING DEADLINES: If this notice is filed in writing with the Comptroller’s office before an arbitrator has accepted the case, the Comptroller will refund the deposit
less the Comptroller’s $50 administrative fee to the property owner or agent. If this notice is filed after an arbitrator has accepted the case, the Comptroller’s office
will pay the Comptroller’s $50 administrative fee, the arbitrator’s fee and refund the remainder, if any, to the property owner or agent.
Please complete the following withdrawal request.
I, __________________________________________________________________________________, property owner or property owner’s authorized agent identified

Printed Name of Property Owner or Property Owner’s Authorized Agent
for the arbitration listed above do hereby submit a withdrawal of my request to have an arbitration hearing.
I further state one of the following:
 An arbitrator has not yet accepted the case (if known)
OR
 An arbitrator accepted the case. Arbitrator name: _________________________________________________________________________
I understand that failure to comply with the provisions of Comptroller Rule 9.4255(c) could result in a claim by the arbitrator for a fee. I also understand that if an
arbitrator has accepted the case, even if I have not yet been contacted by the arbitrator, the withdrawal will be considered untimely withdrawn.
____________________________________________________________ ________________________________________
Signature of Property Owner or Property Owner’s Authorized Agent Phone (area code and number)
If you make a false statement on this application, you could be found guilty of a Class A misdemeanor or a state jail felony under Penal Code Section 37.10.
50-830 • Rev. 08-22/8

Texas Property Tax
Appendix E –
Form AP-218, Application for Arbitrator Registry -
Individuals Only
Application for Arbitrator Registry Form AP-218
Individuals Only
GENERAL INFORMATION: This form is for use by persons seeking to be included in the Comptroller’s Arbitrator Registry pursuant to Tax Code Section 41A.06 and
Comptroller Rules relating to arbitration.
FILING INSTRUCTIONS: Submit this application and all supporting documentation to [email protected] or Texas Comptroller – Arbitrator Registry
Application, Property Tax Assistance Division, P.O. Box 13528, Austin, Texas 78711-3528.
SECTION 1: Applicant Information
______________________________________________________________ _______________________________________________
Name County of Residence
__________________________________ _________________________________ _______________________________

Comptroller-issued Texas Identification Number* Federal Employee Identification Number (FEIN) OR Social Security Number (SSN)
(if you currently have or have ever had one) (for individual, sole partnerships only)
______________________________________________________________________________________________________________
Physical Residence Address (city, state and ZIP code)
__________________________________________ __________________________________________________________________
Primary Phone Number (area code and number) Email Address
______________________________________________________________________________________________________________
Mailing Address (city, state and ZIP Code, if different from physical residence address)
SECTION 2: Professional Information
__________________________________________________
Company Name or Affiliation
List each county in which you have (at any time during the preceding two years) engaged in the following activities in that same county’s appraisal district
(attach additional sheets as necessary):
• Represented any person or entity for compensation in any proceeding under the Property Tax Code – begins with the filing of a notice of protest and includes:
º communications with appraisal district employees regarding a matter under protest;
º protest settlement negotiations;
º any appearance at an appraisal review board hearing;
º any involvement in a binding arbitration; or
º any involvement at either the district court or appellate court level in an appeal pursued under Tax Code Chapter 42.
• Served as an officer or employee of any firm, company or other legal entity that represented a person or entity for compensation in any of the
above-referenced proceedings
• Served as an appraisal district officer or employee
____________________________________ ___________________________________ __________________________________
____________________________________ ___________________________________ __________________________________
____________________________________ ___________________________________ __________________________________
Select if License or License or Active for the Select if

Held Certification Type Certification Number Previous Five Years? Primary
Attorney licensed by the State of Texas
Real estate broker or salesperson licensed under

Real estate appraiser licensed or certified under

Certified public accountant licensed or certified under

AP-218• 6-22/15

Texas Property Tax
Application for Arbitrator Registry - Individuals Only Form AP-218
Have you completed at least 30 hours of training in arbitration and alternative dispute resolution procedures from a university, college, legal or real estate trade association?
If yes, attach certificates. (Attorneys licensed by the State of Texas are exempt from this requirement.)
 Yes ________________________________________
Name of university, college, legal or real estate trade association
________
Date Completed
 No
Limited Binding Arbitration Regular Binding Arbitration Fee Chart

Fee Chart Property Appraised or Arbitrator
(Attorneys Only) Type Market Value Fee
Residence Appraised/Market Value per Arbitrator Residence homestead $500,000 or less $400
Homestead Notice of Appraised Value Fee
Residence homestead $500,000 or less $400 Residence homestead More than $500,000 $450
Residence homestead More than $500,000 $500 Not residence homestead $1 million or less $450
More than $1 million but not

All Other Property Any Value $500 Not residence homestead $750
more than $2 million

For multiple properties, the arbitrator fee amount will be based on Not residence homestead $1,000
the value for the single highest property.
Not residence homestead $1,500
For contiguous tracts of land, the arbitrator fee amount will be

based on the value for the single tract of land that would have
resulted in the highest deposit if the tracts were filed separately.
Are you or do you intend to become a member of a board of directors of any appraisal district or an appraisal review board in this state; an employee, contractor or officer of
any appraisal district in this state; a current employee of the Comptroller’s office; or a member of a governing body, officer or employee of any taxing unit in this state?
 Yes
 No
Do you agree to perform each arbitration service for no more than the statutorily
allowed fee per arbitration? The fee is the statutory maximum; all other expenses and costs must be borne by the arbitrator and the parties to the arbitration.
 Yes
 No
Do you agree to notify the Comptroller’s office of any change in your qualifications or other information provided in this application within 10 calendar days?
 Yes
 No
Do you agree to perform Limited Binding Arbitration (LBA) service for no more than the statutorily allowed fee per arbitration? The fee is the statutory maximum;
all other expenses and costs must be borne by the arbitrator and the parties to the arbitration. (Attorneys only)
 Yes
 No
SECTION 3: Employment Information

List previous employment, starting with your most recent position. Do not list any experience from more than the ten years prior to this application submission.
___________________________________________________________ ________________________________________________
Position Title Employer Name
______________________________________________________________________________________________________________
Employer Location
Are you currently employed by this employer?

Describe your duties:
  Yes No Length of employment: _____________________________________
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 2

Texas Property Tax
Application for Arbitrator Registry - Individuals Only Form AP-218
SECTION 3: Employment Information (continued)
___________________________________________________________ ________________________________________________
______________________________________________________________________________________________________________
Employer Location

___________________________________________________________ ________________________________________________
______________________________________________________________________________________________________________
Employer Location


If you make a false statement on this form, you could be found guilty of a Class A misdemeanor or a state jail felony under Penal Code Section 37.10. The
Comptroller’s office may remove you from the Arbitrator Registry at any time for failure to meet statutory qualifications or to comply with requirements
of law or administrative rule or for good cause as determined by the Comptroller’s office.
I, __________________________________________________________________________, swear or affirm the following:

Printed Name of Applicant
1. The applicant meets all qualifications required under Tax Code Section 41A.06.
2. The arbitrator must conduct each arbitration for which he or she is appointed in the manner required under applicable law, including without limitation,
Tax Code Sections 41A.08 , 41A.015 as applicable and 41A.09, Comptroller Rules relating to arbitration, and all other relevant laws and procedures.
3. The applicant does not violate registry disqualifications regarding certain employment, public service, and other matters. Violation of the rule will result
in the immediate removal of the arbitrator from the registry.
4. The arbitrator agrees to perform the arbitration service for no more than the statutorily allowed fee for each arbitration.
5. The fee is the statutory maximum; all other expenses and costs must be borne by the arbitrator and the parties to the arbitration.
6. The Comptroller’s office shall appoint arbitrators as provided in Tax Code Section 41A.07, 41A.015 as applicable and Comptroller Rules relating to arbitration.
7. Inclusion in the Arbitrator Registry does not guarantee appointment for any minimum number of arbitrations.
8. To remain on the registry, a successful arbitrator must update any changes to his or her information within 10 calendar days.
____________________________________________________________ ________________________________________
Signature of Applicant Date
This attestation shall remain in effect until the renewal date of the applicant’s license or certification under which the applicant was qualified to be included in the registry pursuant to
Tax Code Section 41A.06.
For an arbitrator to continue to be included in the registry, a new or renewal application must be submitted on or before the earlier of each renewal date of the applicant’s license or
certification under which the applicant was qualified or the second anniversary of the date the arbitrator was initially added to or subsequently renewed on the registry pursuant to
Tax Code 41A.061. The Comptroller’s office will send a renewal application and instructions to the arbitrator prior to his or her renewal date.
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 3

Texas Property Tax
Appendix F –
Form AP-219, Request for Binding Arbitration
Request for Binding Arbitration

GLENN HEGAR TEXAS COMPTROLLER OF PUBLIC ACCOUNTS
Do not complete and send this form without first carefully reading these instructions, Tax Code Chapter 41A and
Comptroller Rules 9.4251 through 9.4266.
Purpose of form: This form may be used to file a request for binding arbitration with an appraisal district concerning a dispute of an
appraisal review board (ARB) order of determination. As an alternative to filing an appeal to district court, a property owner is entitled to
appeal through binding arbitration an ARB order that only determines a protest concerning the appraised or market value of property if:
(1) the property qualifies as the owner’s residence homestead under Tax Code Section 11.13, or the appraised or market value
of the property as determined by the appraisal review board order of determination is $5 million or less; and
(2) the protest was filed under Tax Code Section 41.41(a)(1) (appraised or market value) or Tax Code Section 41.41(a)(2)
(unequal appraisal).
When and what to file: A property owner or agent must file the following with the appraisal district not later than the 60th day after the
date the property owner receives notice of the final ARB order.
(1) a completed request for binding arbitration using this form;
(2) a deposit in the required amount (Chart I) by cashier’s check or money order payable to the Texas Comptroller of Public
Accounts (a deposit is required for each request for arbitration);
(3) a copy of the ARB order determining protest for the property for which binding arbitration is requested;
(4) Form 50-791 if an agent is filing on behalf of a property owner.
Residence Homestead Appraised/Market Value per Deposit Amount

ARB Order
Residence Homestead $500,000 or less $450
Residence Homestead More than $500,000 $500
Chart 1 Not Residence Homestead $1 million or less $500
Not Residence Homestead More than $1 million but not $800
Required more than $2 million
Deposit
Not Residence Homestead More than $2 million but not $1,050
Not Residence Homestead More than $3 million but not $1,550
Where to file: This form and the required deposit must be filed with the county appraisal district that appraised the property for which
arbitration is requested. Do not file the request with the Comptroller of Public Accounts.
For assistance: Contact the Texas Comptroller’s office at 800-252-9121 (press 2), 512-305-9999 or [email protected].
Additional information can be found at comptroller.texas.gov/taxes/property-tax/arbitration/index.php.
Other important information: Expenses incurred by the property owner in preparing for and attending the arbitration are the owner’s
responsibility. The arbitration deposit may only be used to pay for the cost of the arbitrator and the Comptroller’s $50 administrative fee.
The deposit minus the Comptroller’s fee will be refunded to the property owner if the arbitrator determines that the value is nearer to the
property owner’s opinion of value stated in the request for binding arbitration than the value as determined by the ARB.
A property owner who fails to strictly comply with legal requirements waives the property owner’s right to request binding
arbitration. A property owner who appeals to district court an ARB order determining a protest concerning appraised or market value
waives the owner’s right to request binding arbitration. An arbitrator shall dismiss any pending arbitration proceeding if the property
owner’s rights are waived. The deposit may not be refunded if the arbitration is dismissed under this circumstance.
The taxes on the property that are the subject of the arbitration must not be delinquent. Taxes are not delinquent if all amounts due
for prior years have been paid and the undisputed tax amount for the year at issue was paid before the statutory delinquency date.
If taxes are delinquent, the arbitration will be dismissed with prejudice. A property owner, however, will receive a refund of all but the
administrative costs, if the arbitration is dismissed under this circumstance.
Laws: The request for binding arbitration process is established by Tax Code Chapter 41A. Requests for arbitration to appeal ARB
orders are governed by Comptroller Rules 9.4251 through 9.4266 [34 Texas Administrative Code Sections 9.4251-9.4266].
You have certain rights under Government Code Chapters 552 and 559 to review, request and correct
AP-219-1 (Rev.5-19/18)
information we have on file about you. Contact us at the phone number listed on this form.

Texas Property Tax
AP-219-2
(Rev.5-19/18)
Specific Instructions
This form is designed for use by property owners or agents, appraisal districts and the Comptroller’s office. Only complete the part of
the form that applies to you.
Arbitrating Contiguous Tracts of Land: You may arbitrate more than one tract of land for a single deposit, provided they are
contiguous to one another. Please indicate if you choose to arbitrate contiguous tracts of land in box 16a and follow the directions
before filling out the rest of the form. The deposit for arbitration of contiguous tracts of land is based on the value for the single highest
valued tract of land.
Properties Valued at More Than $5 Million: To arbitrate a property valued at more than $5 million by the ARB, the property must
qualify as the property owner’s residence homestead under Tax Code Section 11.13.
For Property Owners or Agents
Complete the items 1 through 25 as applicable, and sign it. You must type or print in black ink so that the information can be scanned.
Information for each applicable item must be provided so that your request can be processed in a timely fashion. A copy of the ARB
order determining protest for the property for which binding arbitration is requested must be attached. Agents must submit a written
authorization signed by the property owner on Comptroller Form 50-791. An agent’s fiduciary form used for representation at the
appraisal district or ARB will not be accepted.
Any refund to an owner or agent is subject to the provisions of Government Code Section 403.055 and related statutory provisions
and rules. The federal Social Security Number, Comptroller-issued Texas Identification Number (TIN) or federal Individual Taxpayer
Identification Number (ITIN) for an individual payee and either a Federal Employer Identification Number (FEIN) or TIN for a business
payee authorized to receive deposit refunds is required in the Request for Binding Arbitration.
For Contiguous Arbitration: You must fill out a separate copy of page 2 on each contiguous tract of land to be arbitrated. A copy of
the ARB order determining protest for each tract of land for which binding arbitration is requested must be attached. Enter an individual
value you believe is correct for each contiguous tract of land to be arbitrated. The Comptroller’s office will calculate the total value of all
the tracts that will be used to determine who pays the arbitrator’s fee.
For Appraisal Districts

Appraisal districts complete the first line marked CAD on page 1 of the form by providing the deposit amount, appraisal
district number, last two digits of the tax year and the appraisal district number assigned to this arbitration request.
Appraisal districts complete the bottom portion of the form beginning with line 26 on page 2. You must provide the value determined by
the ARB for the subject property, the geographic identification number (GEO#) and record identification number (R#). It is important that
the order indicates the ARB certified appraised or market value of the subject property pursuant to Tax Code Section 41.41(a)(1) or (2).
Any other determination cannot be the subject of an arbitration proceeding.
Check the applicable boxes concerning the request for binding arbitration. The chief appraiser or designated appraisal district employee
must sign the form. Any items not checked must be accompanied by supporting documentation, if applicable.
For Contiguous Arbitration: You must fill out a separate copy of page 2 on each tract of land to be arbitrated. Enter in the individual
ARB value for each tract of land to be arbitrated. The Comptroller’s office will calculate the total value of all the tracts that will be used to
determine who pays the arbitrator’s fee.
Property Owner or Agent Checklist

The property owner or the property owner’s agent has signed the request for arbitration.
The request was filed with the appraisal district not later than the the 60th day after the date the property owner receives notice of
the final ARB order.
A deposit in the form of a check issued in the sufficient amount and guaranteed by a banking institution (such as a cashier’s or
teller’s check) or by a money order is attached.
If an agent is submitting the request, a written authorization (Form 50-791) signed by the property owner is attached, expressly
authorizing the agent to sign and file the request.
The request for arbitration concerns the appraised or market value of $5 million or less for the property for which an ARB order was
issued or which qualifies as the owner’s residence homestead under Tax Code Section 11.13.
The appeal does not involve any matter in dispute other than the determination of the appraised or market value of the property
pursuant to Tax Code Section 41.41(a)(1) or (2).
All parts of the request for arbitration have been completed.
Taxes are not delinquent on the subject property because all amounts due for prior years have been paid and the undisputed tax
amount for the year at issue was paid before the statutory delinquency date.
The property that is the subject of this request for arbitration is not the subject of litigation for the tax year in question.
A copy of the ARB order determining protest for the property for which binding arbitration is requested is attached.
Retain a copy of this form and the deposit for your records.

Texas Property Tax
AP-219-3
(Rev.5-19/18) Request for Binding Arbitration PRINT FORM CLEAR FORM
• Type or print in black ink. • Do not write in shaded areas. Page 1

ARBITRATION NUMBER (Appraisal District Only)
CAD
9 9 1 0 0 TP 068 .00
T-CODE DEPOSIT CODE POSTMARK DATE
PAYMENT AMOUNT CAD No. Year CAD Assigned No.
A copy of the ARB order determining protest for the property for which binding arbitration is requested must be attached.
PROPERTY OWNER INFORMATION - INDIVIDUAL
1. Owner’s name (Last name, first name, middle initial, suffix (i.e, Jr., III, etc.))
Last name First name M.I. Suffix
2. Owner’s Comptroller-issued Texas Identification Number OR Owner’s Social Security Number* (or Individual Taxpayer Identification Number (ITIN))
(if you now have or ever had one) * Your Social Security Number is not subject to public
disclosure according to Government Code Section.
PROPERTY OWNER INFORMATION - COMPANY -- Non company owners skip to line 5 --

3. Corporation or partnership or estate name
4. Comptroller-issued Texas Identification Number OR Federal Employer Identification Number (FEIN)

(if you now have or ever had one) assigned by the Internal Revenue Service
5. Individual’s name who is the contact for the property owner (and not an agent)
CONTACT INFORMATION
6. Mailing address, city, state, ZIP code with extension

Street number, P.O. Box, or rural route and box number
City State/province ZIP code County (or country, if outside the U.S.)
Phone number (Mandatory)
7. Daytime phone (mandatory) ....................................................................................................................................
8. Email address* ........................

*Your email address is confidential according to Government Code Section 552.137; however, by including the email address on this form, you are affirmatively consenting to its release under
the Public Information Act.
PROPERTY AGENT INFORMATION -- If you are not using an agent, skip to line 16a --
9. Individual’s name (Last name, first name, middle initial, suffix (i.e, Jr., III, etc.)) [Agent must be an individual.]
10. Agent’s Comptroller-issued Texas Identification Number OR Agent’s Social Security Number* (or Individual Taxpayer Identification Number (ITIN))
(if you now have or ever had one) * Your Social Security Number is not subject to public
TO BE COMPLETED BY PROPERTY AGENT
disclosure according to Government Code Section.
11. Agent’s mailing address, city, state, ZIP code with extension
Street number or rural route and box number
Phone number (Mandatory) FAX number (Optional)
12. Daytime phone (mandatory) and FAX number (optional)...................

13. Email address* ..........................
14. If the owner will be represented by an agent, please indicate the applicable agent’s designation required to represent an owner in binding arbitration:
An attorney licensed by the state of Texas ......................................................................................................State Bar No.

A real estate broker or salesperson licensed under Occupations Code Chapter 1101 ........................................License No.
A real estate appraiser licensed or certified under Occupations Code Chapter 1103 .................... License No. TX - -
A property tax consultant registered under Occupations Code Chapter 1152.............. Registration No. PROPTC
A certified public accountant licensed or certified under Occupations Code Chapter 901 ....................................License No.
15. If the owner has designated an agent, attach the written authorization to this form.
Indicate if agent is given authority to receive a refund: Yes No Indicate if agent is the primary contact for the arbitration: Yes No
PROPERTY INFORMATION
16. I request that the Comptroller’s office initially appoint an arbitrator who(check only one box)
Resides in the county in which the property is located Resides outside the county in which the property is located.
17. Are you requesting arbitration for contiguous tracts of land? Yes No If no, skip to line 18.

Texas Property Tax
AP-219-4
(Rev.5-19/18) Request for Binding Arbitration
PROPERTY INFORMATION
18. Address or location of the property requested for arbitration as shown on order of determination and account number:
19. Please indicate the tax year as shown on the ARB order.
20. Type of property being appealed: Homestead Residential Land Commercial Minerals Agricultural Business personal property
21. Primary county in which the property is located .........................................

22. Value that owner believes is accurate market or appraised value (WHOLE DOLLARS ONLY):
$
OWNER OR AGENT (CONT.)
(For contiguous properties, enter value for the individual property on line 16b. Do NOT enter per acre value.) ...................
23. Please select the type of arbitration hearing you want: (Check only one box).
A In person only B By teleconference only C Either in person or by teleconference and the arbitrator may decide
D On written documents only, submitted by the property owner and the appraisal district (without a meeting) if the appraisal district agrees;
otherwise, a teleconference
24. I am appealing the market or appraised value of my property for the following reasons (Check all that apply):
A The property could not sell for the amount of value shown on the appraisal roll.
B The property is unequally appraised.
C The property has hidden damages or flaws that were not considered in the appraised value.
D The methodology used by the appraisal district was inappropriate.
E Evidence presented to the ARB was not fully considered.
F The appraisal district did not correctly calculate the value limitation for residence homesteads.
G The productivity value of the land or the special appraisal of the property allowed by law was not calculated correctly.
25. I hereby request arbitration. I have attached one MONEY ORDER or CASHIER’S CHECK per arbitration request payable to the Texas Comptroller of
Public Accounts for the appropriate fee outlined in Chart 1 and a copy of the ARB order I am appealing.
This form, the ARB order and the required deposit must be filed with the appraisal district for which the ARB order was issued. I understand that sending these items directly to
the Comptroller will jeopardize my right to arbitrate. By signing this form, I certify that I am the property owner or individual authorized to file this request for binding arbitration.
Owner or agent signature Type or print owner or agent name Date
Month Day Year
FOR APPRAISAL DISTRICT USE ONLY -- For contiguous properties, fill out each page for every contiguous property being appealed.
26. Date of postmark or hand/courier/electronic Month Day Year Month Day Year
delivery of request to appraisal district 27. Date ARB order received by owner ..........
28. Certified tracking number for ARB order or electronic tracking ....................................
29. Appraisal District Property Identification Number
AND
GEOGRAPHIC IDENTIFICATION NUMBER (GEO#) IF APPLICABLE RECORD IDENTIFICATION NUMBER (R#) IF APPLICABLE
30. Value determined by the ARB order (WHOLE DOLLARS ONLY):
(For contiguous properties, enter in value for the individual property.) .................................................................................. $
31. Cashier’s check or money order
number of attached deposit...................................
TO BE COMPLETED BY APPRAISAL DISTRICT
32. If an agent is submitting the request, a written authorization signed by the property owner is attached that expressly authorizes the agent to sign
and file the request.
ARBITRATION NUMBER
33. The appraisal district must check the applicable boxes below. Any items not checked
must be accompanied by supporting documentation, if applicable:
The property owner or agent has signed the request for arbitration. CAD No. Year CAD Assigned No.
The request was filed with the appraisal district not later than the deadline
established in Tax Code Section 41A.03.
The property owner or agent attached a copy(ies) of the correct ARB order of determination for the property(ies) for which binding arbitration
is requested.
A deposit in the form of a check issued and guaranteed by a banking institution (such as a cashier’s or teller’s check) or by a money order is attached.
The property qualifies as the owner’s residence homestead according to Tax Code Section 11.13.
The appraised or market value of the property as determined by the ARB order of determination is $5 million or less, or qualifies as the
property owner’s residence homestead.
The appeal does not involve any matter in dispute other than the determination of the appraised or market value of the property pursuant to Tax Code
Section 41.41(a)(1) or (2).
Taxes are not delinquent on the subject property because all amounts due for prior years have been paid and the undisputed tax amount for the year
at issue was paid before the statutory delinquency date.
The property that is the subject of this request for arbitration is not the subject of litigation for the tax year in question.
The properties that are subject to this request qualify for contiguous arbitration.
34. Fill out ARBITRATION NUMBER at the top of page 1.
35. The appraisal district DOES or DOES NOT consent to arbitrate by submission of written documents.
I certify that the request for binding arbitration and deposit, along with a copy of the order determining protest if provided, have been submitted to the
Comptroller of Public Accounts on the date indicated below:
Date
Chief appraiser or CAD employee signature Type or print chief appraiser or CAD employee name
Month Day Year
For assistance, contact the Texas Comptroller’s office at 800-252-9121 or 512-305-9999 or by email at [email protected].

Texas Property Tax
Appendix G –
Form AP-241, Request for Limited Binding Arbitration
RESET FORM PRINT FORM
Request for Limited Binding Arbitration
GL E N N H E GA R T E XA S C O M P T R O L L E R O F P U B L I C AC C O U N T S
Do not complete and submit this form without carefully reading these instructions, Tax Code Section 41A.015 and Comptroller
Rules relating to limited binding arbitration.
Purpose of form: This form may be used to file a request for limited binding arbitration to compel an appraisal review board (ARB) or chief appraiser, as
appropriate, to:
(1) rescind procedural rules adopted by the ARB that are not in compliance with the model hearing procedures prepared by the Comptroller under
Tax Code Section 5.103;
(2) schedule a hearing on a protest as required by Tax Code Section 41.45;
(3) deliver information to the property owner as required by Tax Code Section 41.461;
(4) allow the property owner to offer evidence, examine or cross-examine witnesses or other parties, and present arguments as required by Tax
Code Section 41.66(b);
(5) set a hearing for a time and date certain and postpone a hearing that does not begin within two hours of the scheduled time as required by Tax
Code Section 41.66(i);
(6) schedule hearings on protests concerning multiple properties identified in the same notice of protest on the same day at the request of the
property owner or the property owner’s designated agent as required by Tax Code Section 41.66(j); or
(7) refrain from using or offering as evidence information requested by the property owner under Tax Code Section 41.461 that was not delivered
to the property owner at least 14 days before the hearing as required by Tax Code Section 41.67(d).
When to file: A property owner or agent must file this request form with the Comptroller’s office not earlier than the 11th day or later than the 30th day
after the date the property owner delivers written notice to the local ARB chair, chief appraiser, and taxpayer liaison officer of the alleged procedural
requirement with which the ARB or chief appraiser failed to comply. The written notice must be delivered to the chairman of the ARB, the chief appraiser
and the taxpayer liaison officer for the appraisal district by certified mail, return receipt requested, on or before the fifth business day after the date the
ARB or chief appraiser was required to comply with the requirement.
What to file:
(1) A completed limited binding arbitration request using this form;
(2) A check or money order payable to the Texas Comptroller of Public Accounts for the deposit in the required amount shown below (each limited
binding arbitration request must include a deposit);
(3) Form 50-791 if an agent is filing on behalf of a property owner; and
(4) A copy of the Notice of Appraised Value for the property subject to the limited binding arbitration request.
Residence Homestead Appraised/Market Value per Deposit Amount

Notice of Appraised Value
Required Residence Homestead $500,000 or less $450
Deposit
Residence Homestead More than $500,000 $550
All Other Property Any value $550
Where to file: File this form and the required deposit with the Comptroller’s office at:
Comptroller of Public Accounts

Attn: Limited Binding Arbitration
111 E 17th Street
4th Floor
Austin, TX 78701
For assistance: Contact the Comptroller’s office at 800-252-9121 (press 2), 512-305-9999 or [email protected]. Additional information can
be found at comptroller.texas.gov/taxes/property-tax/.
Other important information: Expenses incurred by the property owner in preparing for and attending the limited binding arbitration are the owner’s
responsibility. The limited binding arbitration deposit may only be used to pay the arbitrator’s fee and the Comptroller’s $50 administrative fee. The
deposit minus the Comptroller’s fee will be refunded to the property owner if the arbitrator determines that an ARB or chief appraiser failed to comply
with a procedural requirement as listed in Tax Code Section 41A.015(a)(1)-(7).
A property owner who fails to strictly comply with legal requirements waives the right to request limited binding arbitration. An arbitrator
must dismiss any pending limited binding arbitration proceeding if the property owner’s rights are waived. The deposit cannot be refunded for a limited
binding arbitration dismissed under this circumstance. The property taxes on the subject property must not be delinquent. Taxes are not delinquent if all
amounts due for prior tax years have been paid and the undisputed tax amount for the tax year at issue was paid before the statutory delinquency date
or if the tax collection was deferred under Tax Code Section 33.06 or 33.065. If taxes are delinquent, the limited binding arbitration will be dismissed with
prejudice and the property owner’s deposit will be refunded less the Comptroller’s $50 administrative fee.
Laws: Tax Code Chapter 41A; Comptroller Rules related to limited binding arbitration.
You have certain rights under Government Code Chapters 552 and 559 to review, request and correct
information we have on file about you. Contact us at the email address or phone number listed on this form.
AP-241-1 (Rev. 9-22/3)

Texas Property Tax
AP-241-2
(Rev. 9-22/3)
Specific Instructions for Property Owners or Agents

Enter the deposit amount on page 1, complete items 1 through 24, as applicable, and sign this request form. You must type or print in
black ink so that the information can be scanned. Information for each applicable item must be provided for us to process your request
timely. A copy of the appraisal district’s Notice of Appraised Value for each property for which you request limited binding arbitration
must be attached. Agents must submit a written authorization signed by the property owner on Comptroller Form 50-836. An agent’s
fiduciary form used for representation at the appraisal district or ARB will not be accepted.
Any refund to a property owner or agent is subject to the provisions of Government Code Section 403.055 and related statutory
provisions and rules. The federal Social Security Number, Comptroller-issued Texas Identification Number (TIN) or federal Individual
Taxpayer Identification Number (ITIN) for an individual payee and either a Federal Employer Identification Number (FEIN) or TIN for a
business payee authorized to receive deposit refunds must be included in the Request for Limited Binding Arbitration.
Arbitrating Multiple Properties, Multiple Protest Hearings or Multiple Procedural Requirement Violations: You may arbitrate
more than one property, more than one protest hearing or more than one procedural requirement violation for a single deposit if notice
was provided to the ARB, chief appraiser, and taxpayer liaison officer as required by Tax Code Section 41A.015(b).
If requesting to arbitrate multiple properties or protest hearings, select yes for question 16 and attach a separate page 2 of Form
AP-241 for each property or protest hearing for which you request limited binding arbitration. Multiple properties may only be filed
together if they have the same owner. Indicate which procedural requirements the ARB or chief appraiser failed to comply with for each
property or protest.
Attach a copy of the appraisal district’s Notice of Appraised Value for each property for which you request limited binding arbitration and
a check or money order payable to the Comptroller of Public Accounts for the required deposit amount. The value for the single highest
valued property determines the deposit amount.
Property Owner or Agent Checklist

A notice of protest was filed under Tax Code Chapter 41.
Written notice was delivered to the chairman of the ARB, the chief appraiser and the taxpayer liaison officer for the appraisal district
by certified mail, return receipt requested, of the procedural requirement with which the property owner alleges the ARB or chief
appraiser failed to comply on or before the fifth business day after the date the ARB or chief appraiser was required to comply with
the requirement.
The property owner or the property owner’s agent signed the request for limited binding arbitration.
The request was filed with the Comptroller’s office not earlier than the 11th day or later than the 30th day after the date the property
owner delivered written notice to the local ARB chair, chief appraiser, and taxpayer liaison officer, of the alleged procedural
requirement with which the ARB or chief appraiser failed to comply.
A check or money order for the required deposit amount is attached.

If an agent is submitting the request, a written authorization (Form 50-836) signed by the property owner is attached, expressly
authorizing the agent to sign and file the request.
The request does not involve any matter in dispute other than the procedural requirement for which the ARB or chief appraiser
failed to comply.
All parts of the request for limited binding arbitration are complete.
Taxes are not delinquent on the subject property if all amounts due for prior tax years have been paid and the undisputed tax
amount for the tax year at issue was paid before the statutory delinquency date or if tax collection was deferred under Tax Code
Section 33.06 or 33.065.
No litigation has been filed regarding the same issues for the same properties in the same tax year that are the subject of this
request.
A copy of the appraisal district’s Notice of Appraised Value for each property for which limited binding arbitration is requested is
attached.
Retain a copy of this form and the deposit for your records.

Texas Property Tax
AP-241-3
(Rev. 9-22/3) Request for Limited Binding Arbitration
9 9 1 0 0 TP 069 .00
T-CODE DEPOSIT CODE POSTMARK DATE PAYMENT AMOUNT
Attach a copy of the Notice of Appraised Value for each property for which you request limited binding arbitration.
PROPERTY OWNER INFORMATION - INDIVIDUAL
1. Owner’s name (Last name, first name, middle initial, suffix (i.e, Jr., III, etc.))
2. Owner’s Comptroller-issued Texas Identification Number OR Owner’s Social Security Number* (or Individual Taxpayer Identification Number (ITIN))
(if you now have or ever had one) *Your Social Security Number is not subject to public
disclosure according to Government Code Section 552.147.
PROPERTY OWNER INFORMATION - COMPANY -- Non company owners skip to line 5 --

3. Corporation, partnership or estate name
4. Comptroller-issued Texas Identification Number OR Federal Employer Identification Number (FEIN)

(if you now have or ever had one) assigned by the Internal Revenue Service
5. Individual’s name who is the contact for the property owner (and not an agent)
6. Mailing address, city, state, ZIP code with extension

Phone number (Mandatory)
7. Daytime phone (mandatory) .........................................................................................................................................
8. Email address* ................................

PROPERTY AGENT INFORMATION -- If you are not using an agent, skip to line 16 --
9. Individual’s name (Last name, first name, middle initial, suffix (i.e, Jr., III, etc.)) [Agent must be an individual.]
10. Agent’s Comptroller-issued Texas Identification Number OR Agent’s Social Security Number* (or Individual Taxpayer Identification Number (ITIN))
(if you now have or ever had one) *Your Social Security Number is not subject to public
disclosure according to Government Code Section 552.147.
11. Agent’s mailing address, city, state, ZIP code with extension
Phone number (Mandatory) FAX number (Optional)
12. Daytime phone (mandatory) and fax number (optional) ..............................

13. Email address* .................................
14. If the owner will be represented by an agent, indicate the agent’s designation required to represent an owner in binding arbitration:
An attorney licensed by the state of Texas ............................................................................................................. State Bar No.

A real estate broker or salesperson licensed under Occupations Code Chapter 1101 ..................................................License No.
A real estate appraiser licensed or certified under Occupations Code Chapter 1103 ............................. License No. T X - -
A property tax consultant registered under Occupations Code Chapter 1152 .......................Registration No. PROPTC
A certified public accountant licensed or certified under Occupations Code Chapter 901 ................................................. License No.
15. If the owner has designated an agent, attach the written authorization (Form 50-836) to this form.
Indicate if agent is given authority to receive a refund: Yes No Indicate if agent is the primary contact for the arbitration: Yes No

Texas Property Tax
AP-241-4
(Rev. 9-22/3) Request for Limited Binding Arbitration
Attach a copy of the Notice of Appraised Value for each property for which you request limited binding arbitration.
16. Are you requesting limited binding arbitration for more than one property?.................................................................................................... Yes No
If yes, attach a copy of page 2 of the request form for each property. Multiple properties may only be filed together if they have the same owner.
Only one deposit is required.
17. Property address or location for which you request limited binding arbitration as shown on the Notice of Appraised Value and account number:
18. Tax year as shown on the Notice of Appraised Value.

19. Type of property being appealed: Homestead Non-Homestead
20. County in which the property is located.......................................................................
21. Select the requested type of limited binding arbitration hearing: (Check only one box).
A In person only B By teleconference only C Either in person or by teleconference and the arbitrator may decide
22. I request limited binding arbitration to compel an ARB or chief appraiser, as appropriate, to:
A rescind procedural rules adopted by the ARB that are not in compliance with the model hearing procedures prepared by the Comptroller
under Tax Code Section 5.103;
B schedule a hearing on a protest as required by Tax Code Section 41.45;
C deliver information to the property owner as required by Tax Code Section 41.461;
D allow the property owner to offer evidence, examine or cross-examine witnesses or other parties, and present arguments as required by
Tax Code Section 41.66(b);
E set a hearing for a time and date certain and postpone a hearing that does not begin within two hours of the scheduled time as required
by Tax Code Section 41.66(i);
F schedule hearings on protests concerning multiple properties identified in the same notice of protest on the same day at the request of
the property owner or the property owner ’s designated agent as required by Tax Code Section 41.66(j); or
G refrain from using or offering as evidence information requested by the property owner under Section 41.461 that was not delivered to
the property owner at least 14 days before the hearing as required by Tax Code Section 41.67(d).
23. Did the ARB or chief appraiser take action regarding the procedural requirement(s) identified in question 22? ............................................ Yes No
If yes, briefly describe action(s) taken. Up to 300 characters allowed.
24. I certify that I filed a notice of protest under Tax Code Chapter 41.
25. I certify written notice was delivered to the chairman of the ARB, the chief appraiser and the taxpayer liaison officer for the appraisal district by
certified mail, return receipt requested, of the procedural requirement(s) with which the ARB or chief appraiser failed to comply on or before the
fifth business day after the date the ARB or chief appraiser was required to comply with the requirement.
26. I certify this request was filed with the Comptroller’s office not earlier than the 11th day or later than the 30th day after the date the written notice
was delivered to the ARB chair, chief appraiser and taxpayer liaison officer, of the alleged procedural requirement(s) with which the ARB or chief
appraiser failed to comply.
27. I hereby request limited binding arbitration. I have attached one MONEY ORDER or CHECK per arbitration request payable to the Texas
Comptroller of Public Accounts for the required deposit amount and a copy of the notice of appraised value for the property or properties subject
to this request.
28. I understand I may lose my deposit if I fail to comply with the notice requirements and deadlines certified to above.
This form, the Notice of Appraised Value and the required deposit must be filed with the Comptroller’s office. By signing this form, I certify that I am the property owner or
individual authorized to file this request for limited binding arbitration. I understand if I make a false statement on this form, I could be found guilty of a Class A misdemeanor or a
state jail felony under Penal Code Section 37.10.
Owner or agent signature Type or print owner or agent name Date
Month Day Year

Texas Property Tax
Appendix H –
Form 50-705, Arbitrator Acceptance/Rejection
AB
CD 50-705
(Rev.6-18/7)
Arbitrator Acceptance/Rejection
a. Property owner or property owner's agent number b. Arbitration identification number c. Hearing type(s) requested
d. Property owner name e. County
f. Property owner's agent name g. Type of property
h. Geographic identification number (GEO#) i. Record identification number (R#)
j. Address of property in protest
1.
2.
Arbitrator's ID number Arbitrator name
3. I hereby accept the appointment as arbitrator for the above described case.
4. After careful consideration I reject the appointment as arbitrator for the above described case for one or more of the
following reasons:
4a. Conflict of interest
4b. Workload does not permit me to hear this case in a timely manner
4c. Lack of experience or expertise with this property type
4d. Ineligible to act as an arbitrator
AB
4e. Not willing to conduct the requested hearing type
4f. Other
5.
Arbitrator Date
If you accept this appointment, you agree to conduct the arbitration in accordance with Texas Property Tax
Code Section 41A.08 and Comptroller Rules 9.4251-9.4266. You will receive the Arbitration Determination
and Award form for this arbitration from the Comptroller's office.
Do not contact the property owner or property owner's agent or appraisal district until you have
received the Arbitration Determination and Award form and an accompanying letter informing you
of the parties' contact information.
If for any reason, you are unable to fulfill this assignment after acceptance, you must notify the Comptroller's
office immediately by returning this completed form to the Comptroller's office by email at
[email protected], by FAX at 512-463-8354 or by mail at:
Texas Comptroller - Property Tax Assistance Division

P.O. Box 13528
Austin, TX 78711-3528
You may contact the Information Services Section with any questions at 800-252-9121 (press 2).
IF THIS FORM IS NOT RETURNED WITHIN 10 CALENDAR DAYS OF THE DATE ON THE NOTIFICATION LETTER,
ANOTHER ARBITRATOR WILL BE SELECTED.
You have certain rights under Government Code Chapters 552 and 559 to review, request and correct information
we have on file about you. Contact us at the address or phone number listed on this form.

Texas Property Tax
Appendix I –
Form 50-891, Arbitrator Acceptance/Rejection for Limited
Binding Arbitration
AB
CD 50-891
(11-21)
Arbitrator Acceptance/Rejection for Limited Binding Arbitration

a. Arbitration identification number b. Property owner or property owner's agent number c. Hearing type(s) requested
d. Property owner name e. County
f. Property owner's agent name
j. Address of property in protest
1. 2.
Arbitrator's ID number Arbitrator name
3. I hereby accept the appointment as arbitrator for the above described case.
4. After careful consideration, I reject the appointment as arbitrator for the above described case for one or more of the
following reasons:
4a. Conflict of interest
4b. Workload does not permit me to hear this case in a timely manner
4c. Ineligible to act as an arbitrator
4d. Not willing to conduct the requested hearing type
5.
AB
4e. Other
Arbitrator Date
If you accept this appointment, you agree to conduct the type of limited binding arbitration requested by the
property owner and in accordance with Tax Code Chapter 41A and Comptroller Rules. You will receive the
Limited Binding Arbitration Determination form for this arbitration from the Comptroller's office.
Do not contact the property owner or property owner's agent, appraisal review board or appraisal
district until you have received the Limited Binding Arbitration Determination form and an
accompanying letter informing you of the parties' contact information.
If for any reason, you are unable to fulfill this assignment after acceptance, you must notify the Comptroller's
office immediately by returning this completed form to the Comptroller's office by email at
[email protected], by fax at 512-463-8354 or by mail at:
Texas Comptroller - Property Tax Assistance Division

P.O. Box 13528
Austin, TX 78711-3528
You may contact the Information and Customer Service Section with any questions at 800-252-9121 (press 2).
IF THIS FORM IS NOT RETURNED WITHIN 10 CALENDAR DAYS OF THE DATE ON THE NOTIFICATION LETTER,
ANOTHER ARBITRATOR WILL BE SELECTED.

Texas Property Tax
Appendix J –
Form 50-704, Regular Arbitration Determination and
Award
AB
CD 50-704
(Rev.8-19/9) PRINT FORM RESET FORM
Arbitration Determination and Award

a. Property owner or taxpayer agent number b. Arbitration identification number c. Arbitrator's ID number
d. Property owner name
e. Property under protest
E
f. Property value ordered by the appraisal review g. Property value indicated by the property owner on the request for binding h. Tax year for which determination is made
board arbitration
1a.
PL TO BE COMPLETED BY ARBITRATOR
I hereby dismiss this arbitration proceeding with prejudice for lack of jurisdiction. The reason(s) for this dismissal are:
Taxes on the subject property are delinquent because for any prior year, all property taxes due have not been paid or because
for the year at issue, the undisputed tax amount was not paid before the statutory delinquency date.
The protest was not filed under Tax Code Section 41.41(a)(1) or (2).
The value of the property on the order determining protest is over $5 million and is not a residence homestead.
The request for arbitration was filed more than 60 days of receipt of the appraisal review board order determining protest.
An appeal on the order determining protest has been filed in district court.
The filer and the appraisal district have executed a written agreement resolving the matter.
M
1b. The property owner or property owner's agent withdrew the request.
2. Arbitrator's award assigned under Tax Code Section 41A.09 2. $ .00

3. Dollar difference between property value ordered by the appraisal review board
and value determined by arbitrator (Subtract f from Line 2) 3. $ .00
4. Dollar difference between property value provided by property owner and value
determined by arbitrator (Subtract g from Line 2) 4. $ .00
$ .00
SA
5. Amount of Arbitrator fee not to exceed 5.
I hereby certify that these findings and fee amount are true and correct.
AB
Arbitrator name (Print or type) Phone (Area code and number)
6a.
Arbitrator Date
6b.
Mail the Comptroller's copy of this form to: Texas Comptroller of Public Accounts
P.O. Box 13528
Austin, TX 78711-3528
Or FAX to: 512-463-8354
Or email to: [email protected]
If you have questions, contact the Information and Customer Service Section at 800-252-9121 (press 2).

Texas Property Tax
Form 50-704-2 (Rev.8-19/9)
Arbitration Determination for Contiguous Properties

Enter in value for each property arbitrated. Combine all values in line B below.
A. ARBITRATOR DETERMINATIONS
a. PROPERTY b. VALUE ORDERED c. VALUE INDICATED BY d. ARBITRATOR VALUE
IDENTIFICATION BY APPRAISAL PROPERTY OWNER ON FOR THIS PROPERTY
(Geo number and/ or R number) REVIEW BOARD REQUEST FOR ARBITRATION (Whole dollar amount only)
1 Geo
R $ $ $
Geo
E
2
R $ $ $
3 Geo
R $ $ $
4 Geo
6
PL R
Geo
R
Geo
R
$
$
$
$
$
7 Geo
R $ $ $
8 Geo
M
R $ $ $
9 Geo
R $ $ $
10 Geo
R $ $ $
SA
11 Geo
R $ $ $
12 Geo
R $ $ $
13 Geo
R $ $ $
14 Geo
R $ $ $
15 Geo
R $ $ $
B. COMBINED VALUE
Combined value for contiguous properties: $ (Whole dollar amount only. Enter total from line 2 on page 1 of this form.)

Texas Property Tax
Appendix K -
Form 50-890, Limited Binding Arbitration Determination
AB
CD 50-890
(Rev.3-22/2)
Limited Binding Arbitration Determination

a. Arbitration identification number b. Arbitrator's ID number c. Tax year for which determination is made
d. Property owner name e. Property owner or taxpayer agent number
PROCEDURAL REQUIREMENTS SUBJECT TO LIMITED BINDING ARBITRATION

A. Rescind ARB procedural rules that are not in compliance with the Comptroller’s model hearing procedures as required by Tax Code
Section 5.103.
B. Schedule a hearing on a protest as required by Tax Code Section 41.45.
C. Deliver information to the property owner as required by Tax Code Section 41.461.
E
D. Allow the property owner to offer evidence, examine or cross-examine witnesses or other parties, and present arguments as required by
Tax Code Section 41.66(b).
E. Set a hearing for a time and date certain and postpone a hearing as required by Tax Code Section 41.66(i).
F. Schedule hearings on protests concerning multiple properties identified in the same notice of protest on the same day at the request of
the property owner or the property owner's designated agent as required by Section 41.66(j).
PL
G. Refrain from using or offering as evidence information requested by the property owner under Tax Code Section 41.461 that was not
delivered to the property owner at least 14 days before the hearing as required by Tax Code Section 41.67(d).
1. DISMISSAL FOR LACK OF JURISDICTION

TO BE COMPLETED BY ARBITRATOR
I hereby dismiss this arbitration proceeding with prejudice for lack of jurisdiction. The reason for this dismissal is:
The owner or agent did not file a notice of protest under Chapter 41.
Taxes on the subject property are delinquent for any prior year, have not been paid in full for the year at issue, or have not been
M
deferred under Tax Code Section 33.06 or 33.065; or the undisputed tax amount was not paid before the statutory delinquency date.
The owner or agent has not delivered written notice to the appraisal review board (ARB) chair, the chief appraiser and the taxpayer
liaison officer for the applicable appraisal district as required by Tax Code Section 41A.015(b)(1).
The property owner filed the request earlier than the 11th day or later than the 30th day after the notice required by Tax Code Section
41A.015(b)(1) was delivered to the ARB chair, the chief appraiser and the taxpayer liaison officer for the applicable appraisal district.
The ARB or chief appraiser delivered a written statement to the property owner by the deadline pursuant to Tax Code Section
41A.015(b)(2).
SA
Litigation was filed before this request was submitted that involves the same issues for the same properties in the same tax year
addressed in this request.
The request does not involve a matter described under Tax Code 41A.015(a)(1)-(7).
2. ARBITRATOR FEE
Amount of Arbitrator fee not to exceed $XXX.XX $ .00

I hereby certify that these findings and fee amount are true and correct.
AB
Arbitrator name (Print or type) Phone (Area code and number)
3a.
Arbitrator Date
3b.
Mail the Comptroller's copy of this form to:

Comptroller of Public Accounts Or FAX to: 512-463-8354
P.O. Box 13528 Or email to: [email protected]
Austin, TX 78711-3528
If you have questions, contact the Information and Customer Service Section at 800-252-9121 (press 2).

Texas Property Tax
Form 50-890-2 (Rev.3-22/2)
Limited Binding Arbitration Determination for

Procedural Requirement Violation(s)
Select determination in Column C for each procedural requirement listed in Column B.
a. b. PROCEDURAL REQUIREMENT c.
PROPERTY ARBITRATOR
VIOLATION ALLEGED BY PROPERTY
IDENTIFICATION DETERMINATION
(Geo number and/ or R number)
OWNER ON REQUEST FOR
LIMITED BINDING ARBITRATION
1 Geo
Failed to comply No violation
R
2 Geo
R
E
3 Geo
R
4 Geo
R
6
PLGeo
R
Geo
R
Failed to comply
Failed to comply
No violation
No violation
7 Geo
R
8 Geo
M
R
9 Geo
R
10 Geo
R
SA
11 Geo
R
12 Geo
R
13 Geo
R
14 Geo
R
15 Geo
R

For more information, visit our website:
comptroller.texas.gov/taxes/property-tax
In compliance with the Americans with Disabilities Act,
this document may be requested in alternative formats
by calling toll free 800-252-5555.
Sign up to receive email updates on the Comptroller topics

of your choice at comptroller.texas.gov/subscribe/.
Texas Comptroller of Public Accounts

Publication #1823
August 2023

Arbitrator Training Manual: August 2023

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Arbitrator Training Manual: August 2023

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Glenn Hegar

Texas Comptroller of Public Accounts

Limited Binding Arbitration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Regular Binding Arbitration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

Arbitration Hearing and Determination . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

Arbitrators Training Manual – August 2023 i

Where to Find it in the Law . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27

Arbitrator Ethics and Customer Service . . . . . . . . . . . . . . . . . . . . . . . . . . . 41

ii Arbitrators Training Manual – August 2023

Appendix B – Form 50-791, Appointment of Agent[s] for Regular Binding Arbitration . 46

Appendix C – Form 50-836, Appointment of Agent[s] for Limited Binding Arbitration . 47

Appendix D – Form 50-830, Notice of Arbitration Withdrawal . . . . . . . . . . . . . . 48

Appendix E – Form AP-218, Application for Arbitrator Registry - Individuals Only . . . 49

Appendix F – Form AP-219, Request for Binding Arbitration . . . . . . . . . . . . . . . 52

Appendix G – Form AP-241, Request for Limited Binding Arbitration . . . . . . . . . . 56

Appendix H – Form 50-705, Arbitrator Acceptance/Rejection . . . . . . . . . . . . . . . 60

Appendix I – Form 50-891, Arbitrator Acceptance/Rejection for

Appendix J – Form 50-704, Regular Arbitration Determination and Award . . . . . . . 62

Appendix K – Form 50-890, Limited Binding Arbitration Determination . . . . . . . . 64

Arbitrators Training Manual – August 2023 iii

iv Arbitrators Training Manual – August 2023

Arbitrators Training Manual – August 2023 1

2 Arbitrators Training Manual – August 2023

Arbitrators Training Manual – August 2023 3

Limited Binding Arbitration

4 Arbitrators Training Manual – August 2023

Property owner notifies the

Property owner must file LBA

Arbitrators Training Manual – August 2023 5

The Comptroller’s office may not appoint a person listed as an

6 Arbitrators Training Manual – August 2023

Arbitrators Training Manual – August 2023 7

If the arbitrator determines the ARB or chief appraiser com-

8 Arbitrators Training Manual – August 2023

Regular Binding Arbitration

• Receives ARB order of determination, RBA

• Review and complete request

• 10 days to accept or reject

Arbitrators Training Manual – August 2023 9

10 Arbitrators Training Manual – August 2023

Arbitrators Training Manual – August 2023 11

12 Arbitrators Training Manual – August 2023

Arbitrators Training Manual – August 2023 13

14 Arbitrators Training Manual – August 2023

Arbitration Hearing and Determination

Arbitrators Training Manual – August 2023 15

16 Arbitrators Training Manual – August 2023

Arbitrators Training Manual – August 2023 17

18 Arbitrators Training Manual – August 2023

Arbitrators Training Manual – August 2023 19

20 Arbitrators Training Manual – August 2023

cessing of arbitration requests and deposits.242 Rendition statements

Arbitrators Training Manual – August 2023 21

22 Arbitrators Training Manual – August 2023

Arbitrators Training Manual – August 2023 23

Market Data or Sales Comparison Approach Income Approach

24 Arbitrators Training Manual – August 2023

The final decision, or reconciliation, should consider several Evaluating Testimony

Arbitrators Training Manual – August 2023 25

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