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 60 days of receiving an ARB order of determination.

The appraisal district must review 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.

Arbitration Rules
Arbitration Informational Videos The Comptroller's arbitration informational videos do not reflect changes from the 85th or 86th Regular Sessions or changes to the Comptroller rules, but are in the process of being updated to reflect those changes. These informational videos do not satisfy the training requirement for persons seeking to be listed on the Arbitrator Registry.
Arbitrator Selection

Tax Code Section 41A.07 requires arbitrators to reside in Texas. A property owner can request that the Comptroller's office appoint an initial arbitrator who resides in the subject property's county or an arbitrator who resides outside that county. When appointing an initial arbitrator, the Comptroller's office complies with the property owner's request unless the property owner requests an arbitrator who resides in the subject property's county and no available arbitrator resides in that county. When appointing a substitute arbitrator, the Comptroller's office considers a property owner's request but is not required to comply with it. 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 two years, he or she has:

  • served as an appraisal district officer of employee;
  • served as an ARB member;
  • represented a person or entity for compensation in any Tax Code proceeding, including:
    • a notice of protest filing;
    • communications with appraisal district employees regarding a protested matter;
    • protest settlement negotiations;
    • any appearance at an ARB hearing
    • any involvement in binding arbitration; or
    • any involvement in either the district court or appellate court level of an appeal pursued under Tax Code Chapter 42; or
  • served as an officer or employee of any firm, company or other legal entity that has represented a person or entity in any Tax Code proceeding (defined above).

Arbitrator Application and Information

Arbitrators desiring to be included on the Arbitrator Registry must file the Application for Arbitrator Registry - Individuals Only (PDF) with the Comptroller's office. Arbitrators must conduct arbitrations according to Tax Code Chapter 41A, Comptroller Rules 9.4251 - 9.4266 and all applicable laws.

Arbitrators are required to notify the Comptroller's office within 10 calendar days concerning changes to any of the following:

  • arbitrator qualifications;
  • eligibility to serve in specific counties;
  • contact information; or
  • any material change regarding information provided in the arbitrator's registry application.
Failure to do so could result in immediate removal from the registry.

Arbitrators who are currently on the Arbitrator Registry can make changes to their information by sending an email to ptad.cpa@cpa.texas.gov.
Removal from Registry

The Comptroller's office may remove an arbitrator from the registry if:

  • the arbitrator fails or declines to renew his or her agreement to serve as an arbitrator; or
  • the Property Tax Assistance Division (PTAD) director determines by clear and convincing evidence that there is good cause for removal.

Grounds for Removal
Good cause for removal includes when an arbitrator:

  • is not qualified or becomes unqualified;
  • is not eligible or becomes ineligible;
  • fails to respond or refuses to comply with Comptroller requests for information;
  • violated one or more provisions of Comptroller Rule 9.4260 (Arbitrator Duties), Comptroller Rule 9.4261 (Provision of Arbitration Services) or Comptroller Rule 9.4263(d) (Arbitration Determination and Award);
  • engaged in repeated instances of bias or misconduct while acting as an arbitrator;
  • engaged in fraudulent conduct; or
  • engaged in the type or nature of the conduct that the PTAD director determines constitutes good cause for removal from the arbitrator registry.

Request for Removal
A person may request the removal of an arbitrator from the registry by filing a complaint within 60 calendar days of the last incident giving rise to the request. The complaint must include the following:

  • a letter addressed to the PTAD director and signed by the complainant, that identifies the arbitrator requested to be removed and the Comptroller Rule 9.4262(b) grounds that constitute good cause for removal;
  • at least one sworn statement from an individual with first-hand knowledge of the misconduct that includes detailed facts supporting the grounds for removal; and
  • copies of all available communications exchanged between the arbitrator and the parties.

Requests for removal should be sent to:

Property Tax Assistance Division
Texas Comptroller of Public Accounts
1711 San Jacinto Blvd.
Austin, Texas 78701

Arbitrator Training

To become eligible to serve as arbitrators, 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 from a college, university, legal trade association or real estate trade association. The Comptroller's office further requires all new arbitrators to take the online training below to become eligible to hear arbitrations. The Comptroller's office does not make recommendations for specific training providers or courses.

Potential arbitrators must also complete the New Member Training and Continuing Education courses established for appraisal review board members (ARB) established and be issued a certificate for each course indicating course completion. Tax Code Section 5.043 requires persons seeking to become arbitrators to complete a comptroller approved four-hour training program on property tax law for the training and education of arbitrators.

To register for the ARB training, arbitrators must send an email to ptad.arb@cpa.texas.gov indicating:

  • first and last name;
  • status as potential arbitrator; and
  • training needed (New Member and Continuing Education ARB trainings).

Email any questions to ptad.arb@cpa.texas.gov or call PTAD's Information and Customer Service at 800-252-9121 (press 2).

Required Arbitration Training Videos

Arbitrators must view the following four-part video series within 120 days in order to meet the requirements of Tax Code sections 5.043 and 41A.06(b)(3):

Upon completion of all four parts of the video training, forward the certificates of completion to ptad.cpa@cpa.texas.gov. Failure to submit payment and video certificates by the deadline may result in the arbitrator's removal from the registry.

Contact Liz Alvarado at Liz.Alvarado@cpa.texas.gov or 800-252-9121 (press 1 and then press 5-1826) for information about this training.