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 exams 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.
The Comptroller's office will mail the property owner a letter with instructions on accessing the Arbitrator Registry together with the Appointment of Arbitrator form. The property owner and appraisal district have 20 days to agree on up to three arbitrators and return the completed form to the Comptroller's office. If the property owner and appraisal district cannot agree on an arbitrator within 20 days or the Appointment of Arbitrator form is not returned timely, the Comptroller's office will randomly select and appoint an arbitrator to hear the dispute. Qualified arbitrators can be found by searching the online Arbitrator Registry. Some arbitrators may live outside of the state of Texas.
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 Rule 9.804 as part of the arbitration.
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.
Binding Arbitration: Rules and Procedures (Video)
This video covers basic information on Tax Code requirements, Comptroller Rule 9.804 and other general practices governing the statewide 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.
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 may be selected by property owners from the Arbitration Registry or assigned to an arbitration by random selection.
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.
Tax Code Section 41A.06 requires persons seeking to become arbitrators 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:
New arbitrators are required to complete the five videos below before they can be added to the Arbitrator Registry. This is a one-time training requirement. These videos comply with Tax Code Section 41A.06(c) requirements for conducting hearings related to unequal appraisal.
All five videos must be completed to meet this requirement. Arbitrators must print a certificate at the completion of each video and transmit all five certificates to the Comptroller's office at email@example.com
To ensure functionality, the arbitrator training videos should be viewed using Internet Explorer or Firefox. For technical assistance, see the troubleshooting section found on PTAD's videos page.
In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.