taxesProperty Tax Assistance

Arbitration Information

Tax Code Chapter 41A gives property owners meeting certain criteria the option to request binding arbitration as an alternative to filing an appeal of an ARB decision to district court. In binding arbitration, an independent, neutral arbitrator hears and examines the facts of an appeal and makes a decision that is binding on all parties.

To qualify for binding arbitration, a property owner must file a Form AP-219, Request for Binding Arbitration (PDF), together with the required deposit (PDF) payable to the Comptroller's office, with the appraisal district within 45 days of receiving an ARB order of determination.

The appraisal district must certify the application and forward the request and property owner's deposit to the Comptroller's office within 10 calendar days. If the request meets the legal requirements, the Comptroller's office will appoint an arbitrator to hear the dispute.

The Comptroller's office is responsible for maintaining the Arbitrator Registry, processing requests, remitting payment to the arbitrator when appropriate and refunding any portion of the property owner's deposit as applicable, but is prohibited from giving advice or direction on a matter relating to a pending arbitration.

Property owners are required to read and be familiar with Tax Code Chapter 41A and Comptroller Rules as part of the arbitration.