taxes Property Tax Assistance

PROPERTY TAX RULES

The Property Tax Assistance Division provides a Handbook of Texas Property Tax Rules (PDF). For up-to-date versions of rules, please see the Texas Administrative Code.

Adopted Rules

The following Property Tax Administration rule proposals and accompanying forms were filed with the secretary of state for adoption on March 27, 2024; published in the Texas Administrative Code on April 12, 2024; and became effective on April 16, 2024. You can view the effective rules at the links provided.

Repeal of:

• §9.4252 Request for Arbitration
• §9.4253 Agent Representation in Arbitration
• §9.4254 Appraisal District Responsibility for Request
• §9.4255 Comptroller Processing of Request, Online Arbitration System, and 45 Calendar-Day Settlement Period
• §9.4256 Comptroller Appointment of Arbitrators
• §9.4257 Application for Inclusion in Comptroller's Registry of Arbitrators
• §9.4258 Qualifications for Inclusion in the Comptroller's Registry of Arbitrators
• §9.4259 Arbitrator Eligibility for a Particular Appointment
• §9.4260 Arbitrator Duties
• §9.4261 Provision of Arbitration Services
• §9.4262 Removal of Arbitrator from the Registry of Arbitrators
• §9.4263 Arbitration Determination and Award
• §9.4264 Payment of Arbitrator Fee, Refund of Property Owner Deposit, and Correction of Appraisal Roll
• §9.4265 Prohibited Communications Regarding Pending Arbitrations
• §9.4266 Forms

New:
Division 1 – General Rules

• §9.4201 Scope and Construction of Rules; Computation of Time
• §9.4202 Definitions
• §9.4203 Prohibited Communications Regarding Pending Arbitrations
• §9.4204 Filing Requests for Binding Arbitration and Deposit Payments
• §9.4205 Agent Representation in Binding Arbitration
• §9.4206 Appraisal District Responsibility for Processing Request
• §9.4207 Comptroller Processing of Request
• §9.4208 Withdrawing a Request
• §9.4209 Refund and Arbitrator Fee Processing
• §9.4210 Forms
• Form AP-219, Property Owner Request for Regular Binding Arbitration
• Regular Binding Arbitration Award Form
• §9.4211 Communication with Property Owner, Property Owner's Agent, ARB, Appraisal District and Arbitrator
• §9.4212 Arbitration Proceedings
• §9.4213 Substitution of Arbitrator Assigned to Arbitration Hearing

Division 2 - Limited Binding Arbitration for Procedural Violations

• §9.4220 Request for LBA
• §9.4221 LBA Deposit
• §9.4222 Comptroller Appointment of Arbitrators for LBA
• §9.4223 Dismissal for Lack of Jurisdiction
• §9.4224 LBA Award
• §9.4225 Correction of Procedural Violations
• §9.4226 Payment of Arbitrator Fees

Division 3 - Regular Binding Arbitration of Appraisal Review Board Determinations

• §9.4240 Request for RBA
• §9.4241 RBA Deposit
• §9.4242 RBA 45-Day Settlement Period
• §9.4243 Comptroller Appointment of Arbitrators for RBA
• §9.4244 Dismissals for Lack of Jurisdiction
• §9.4245 RBA Award
• §9.4246 Correction of Appraisal Roll
• §9.4247 Payment of Arbitrator Fees

Division 4 - Comptroller's Registry of Arbitrators

• §9.4260 Qualification for Inclusion in Comptroller's Registry of Arbitrators
• §9.4261 Application Requirements
• §9.4262 Renewal Requirements
• §9.4263 Arbitrator Eligibility for Appointment
• §9.4264 Arbitrator Responsibility for Registry Profile
• §9.4265 Disciplinary Action

The following rules were filed with the secretary of state for adoption on Jan. 12, 2024; published in the Texas Administrative Code on Jan. 26, 2024, and became effective on Feb. 1, 2024. You can view the effective rule at the link provided.

• §9.4038 Definition of Petroleum Products
• §9.4201 Definition of Petroleum Products (Repeal)