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.
The Comptroller's arbitration informational videos do not reflect changes from the 85th Regular Session or changes to the Comptroller rules, but are in the process of being updated to reflect those changes.
Applying for Inclusion on the Arbitrator Registry (Video)
This video discusses the statutory requirements for becoming an arbitrator, how to apply to the registry, the importance of procedures and how to get paid for service.
Binding Arbitration Basics for Appraisal District Staff (Video)
This video offers a general overview of binding arbitration for appraisal district staff new to the Texas property tax arbitration process and those seeking a refresher.
Binding Arbitration for Beginners (Video)
This video offers a general overview of binding arbitration for persons new to the Texas property tax arbitration process.
Taking Your Case to Binding Arbitration (Video)
This video gives a general overview of preparing for and taking your case to binding arbitration in the Texas property tax arbitration process.
For an arbitration received by the Comptroller's office on or after Sept. 1, 2017, the Comptroller's office assigns an arbitrator upon the review and acceptance of the Request for Binding Arbitration and the required deposit.
Tax Code Section 41A.07 requires arbitrators to reside in Texas. Arbitration cases must first be assigned to arbitrators residing within the county where the arbitration request was filed. If no arbitrators reside in the county where the request was filed, or if all arbitrators residing in the county decline the case, the arbitration is open to be assigned from a statewide list of eligible arbitrators. A list of arbitrators by their county of residence, along with a listing of their ineligible counties, is available on this website.
An arbitrator is not eligible for appointment to an arbitration case if any time during the preceding five years, he or she has:
Arbitrations received prior to Sept. 1, 2017, are subject to the arbitration requirements and selection and assignment process in place prior to that date using the Comptroller's Arbitrator Registry for arbitrator selection. Arbitrators may be selected by property owners from the Arbitration Registry or assigned to an arbitration by random selection.
Arbitrators desiring to be included on the Arbitrator Registry must file the Application for Arbitrator Registry - Individuals Only (PDF) with the Comptroller's office. Arbitrator's must conduct arbitrations according to Comptroller Rule 9.804 and all applicable laws.
Arbitrators who are currently on the Arbitrator Registry can make changes to the information included in the registry by completing the Form 50-708, Information Change For Arbitrator Registry (PDF), and returning it to the Comptroller's office. Arbitrators are required to inform the Comptroller's office if any information previously submitted has changed.
The Comptroller's office may remove an arbitrator from the registry if:
Tax Code Section 41A.06 requires persons seeking to become arbitrators, except attorneys, to complete 30 hours of training on arbitration and alternative dispute resolution procedures in order to become eligible to serve as arbitrators. The Comptroller's office further requires all new arbitrators to take the online training below to become eligible to hear arbitrations.
Below are links to some arbitration and alternative dispute resolution classes, seminars or training. These links are meant neither as an endorsement of the class or as automatic qualification for compliance with Tax Code Chapter 41A. Anyone signing up for any class, seminar or training should verify it meets the requirements under Tax Code Chapter 41A for all required training, both initial training and continuing education, outlined in that statute. There may be many more providers and this set of links should not be considered all inclusive.
Associated with a university or college:
Associated with a legal trade association:
The Comptroller's arbitration training videos are in the process of being updated to reflect changes from the 85th Regular Session or changes to the Comptroller arbitration rules.
Persons seeking to become arbitrators may watch the unchanged versions if they agree to watch the updated versions within 90 days of their posting to our website. For additional information or to request the videos links and the affidavit indicating your agreement, contact our Information Services team at firstname.lastname@example.org.
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