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.
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.
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.
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:
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:
The Comptroller's office may remove an arbitrator from the registry if:
Grounds for Removal
Good cause for removal includes when an arbitrator:
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:
Requests for removal should be sent to:
Property Tax Assistance Division
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 email@example.com indicating:
The registration fee is $50 per session for each attendee.
Make the $100 registration check payable to the Texas Comptroller of Public Accounts and mail it to Carmen Chavez at:
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):
The training fee is $50 for each arbitrator and includes all four videos. Mail the fee, payable by check or money order, to:
Upon completion of all four parts of the video training, forward the certificates of completion to firstname.lastname@example.org. Failure to submit payment and video certificates by the deadline may result in the arbitrator's removal from the registry.
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.