Arbitration Information

• §9.4251 Definitions
• §9.4252 Request for Arbitration
• §9.4253 Agent Representation in Arbitration
• §9.4254 Appraisal District Responsibility for Request
• §9.4255 Comptroller Processing of Request
• §9.4256 Comptroller Appointment of Arbitrators
• §9.4257 Application for Inclusion in Comptroller's Registry of Arbitrators
• §9.4258 Qualifications for Inclusion in the Comptroller's Registry of Arbitrators
• §9.4259 Arbitrator Eligibility for a Particular Appointment
• §9.4260 Arbitrator Duties
• §9.4261 Provision of Arbitration Services
• §9.4262 Removal of Arbitrator from the Registry of Arbitrators
• §9.4263 Arbitration Determination and Award
• §9.4264 Payment of Arbitrator Fee, Refund of Property Owner Deposit, and Correction of Appraisal Roll
• §9.4265 Prohibited Communications Regarding Pending Arbitrations
• §9.4266 Forms

Applying for Inclusion on the Arbitrator Registry

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

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

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

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:

• 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).

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.

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:

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.