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  S.B. No. 2355
 
 
 
 
AN ACT
  relating to the appeal of certain ad valorem tax determinations
  through binding arbitration.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 41A.03, Tax Code, is amended by amending
  Subsection (a) and adding Subsections (c) and (d) to read as
  follows:
         (a)  To appeal an appraisal review board order under this
  chapter, a property owner must file with the comptroller [appraisal
  district] not later than the 60th day after the date the property
  owner receives notice of the order:
               (1)  a completed request for binding arbitration under
  this chapter in the form prescribed by Section 41A.04; and
               (2)  an arbitration deposit [made payable to the
  comptroller] in the amount of:
                     (A)  $450, if the property qualifies as the
  owner's residence homestead under Section 11.13 and the appraised
  or market value, as applicable, of the property is $500,000 or less,
  as determined by the order;
                     (B)  $500, if the property qualifies as the
  owner's residence homestead under Section 11.13 and the appraised
  or market value, as applicable, of the property is more than
  $500,000, as determined by the order;
                     (C)  $500, if the property does not qualify as the
  owner's residence homestead under Section 11.13 and the appraised
  or market value, as applicable, of the property is $1 million or
  less, as determined by the order;
                     (D)  $800, if the property does not qualify as the
  owner's residence homestead under Section 11.13 and the appraised
  or market value, as applicable, of the property is more than $1
  million but not more than $2 million, as determined by the order;
                     (E)  $1,050, if the property does not qualify as
  the owner's residence homestead under Section 11.13 and the
  appraised or market value, as applicable, of the property is more
  than $2 million but not more than $3 million, as determined by the
  order; or
                     (F)  $1,550, if the property does not qualify as
  the owner's residence homestead under Section 11.13 and the
  appraised or market value, as applicable, of the property is more
  than $3 million but not more than $5 million, as determined by the
  order.
         (c)  If a property owner files a request for binding
  arbitration through an electronic system, the property owner must
  pay the arbitration deposit required by Subsection (a) through the
  electronic system.
         (d)  If a property owner does not file a request for binding
  arbitration through an electronic system, the property owner must
  pay the arbitration deposit required by Subsection (a) by check or
  money order made payable to the comptroller or by another form of
  payment acceptable to the comptroller.
         SECTION 2.  Section 41A.04, Tax Code, is amended to read as
  follows:
         Sec. 41A.04.  CONTENTS OF REQUEST FORM. The comptroller by
  rule shall prescribe the form of a request for binding arbitration
  under this chapter. The form must require the property owner to
  provide only:
               (1)  a brief statement that explains the basis for the
  property owner's appeal of the appraisal review board order;
               (2)  a statement of the property owner's opinion of the
  appraised or market value, as applicable, of the property that is
  the subject of the appeal; and
               (3)  any other information reasonably necessary for the
  comptroller to process the request and appoint [appraisal district
  to request appointment of] an arbitrator.
         SECTION 3.  Section 41A.05(a), Tax Code, is amended to read
  as follows:
         (a)  Not later than the 10th day after the date an appraisal
  district receives notification that a [from a property owner a
  completed] request for binding arbitration has been filed [under
  this chapter and an arbitration deposit as required by Section
  41A.03], the appraisal district shall, in the manner prescribed by
  the comptroller, provide to the comptroller any information
  reasonably necessary for the comptroller to process the request and
  appoint an arbitrator[:
               [(1)  submit the request and deposit to the
  comptroller; and
               [(2)  request the comptroller to appoint a qualified
  arbitrator to conduct the arbitration].
         SECTION 4.  Section 41A.08, Tax Code, is amended by adding
  Subsections (c), (d), and (e) to read as follows:
         (c)  The designation of an agent by a property owner under
  this section must be made by written authorization on a form
  prescribed by the comptroller and signed by the property owner or an
  authorized individual other than an agent designated under Section
  1.111. The designation must authorize the agent to represent the
  owner in an arbitration proceeding under this chapter. The
  designation takes effect when the property owner or authorized
  individual signs the form.
         (d)  A property owner's agent shall retain the form described
  by Subsection (c) and shall produce the form immediately upon
  request from:
               (1)  the property owner or authorized individual
  described by Subsection (c);
               (2)  the appraisal district that is party to the
  arbitration under this chapter;
               (3)  the appraisal review board that is party to the
  arbitration under this chapter;
               (4)  the arbitrator assigned to the arbitration under
  this chapter; or
               (5)  the comptroller.
         (e)  Notwithstanding any other law, a property owner may
  assign to an agent or entity the property owner's right to receive a
  refund of an arbitration deposit. An assignment under this
  subsection must be made in writing on a form prescribed by the
  comptroller. 
         SECTION 5.  Section 41A.11, Tax Code, is amended to read as
  follows:
         Sec. 41A.11.  POSTAPPEAL ADMINISTRATIVE PROCEDURES. An
  arbitration award or settlement reached between the parties to an
  arbitration under this chapter is considered to be a final
  determination of an appeal for purposes of Subchapter C, Chapter
  42.
         SECTION 6.  The change in law made by this Act applies only
  to a request for arbitration made on or after the effective date of
  this Act.
         SECTION 7.  This Act takes effect January 1, 2024.
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 2355 passed the Senate on
  April 4, 2023, by the following vote:  Yeas 31, Nays 0.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 2355 passed the House on
  May 12, 2023, by the following vote:  Yeas 140, Nays 0, two
  present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
            Governor