If the ARB or chief appraiser fails to comply within the 10-day window, the taxpayer must file a written request for arbitration with the Comptroller. The taxpayer may not file the request: (1) earlier than the 11th day, or (2) later than the 30th day after the date the taxpayer delivers notice of its intent to request binding arbitration to the chairman of the ARB, the chief appraiser, and the taxpayer liaison officer. Thus, the taxpayer has a narrow window to request binding arbitration.
To secure arbitration, the taxpayer must tender the notices above and remit a deposit between $450-$500 depending on the value of the property at issue. If successful at arbitration, the arbitrator can order the ARB to rescind its order determining protest, require a new hearing in accordance with the arbitrator’s ruling, and order the appraisal district to refund the arbitration fee, less $50 which is retained by the Comptroller for administrative purposes. Importantly, an ARB’s failure to comply with any of the procedural rules above will not pause or delay the original hearing.
Model Rules
Before adopting written procedures, an ARB must hold a public hearing to consider its proposed rules;
An ARB must do the following not later than May 15 of each year:
hold the hearing;
make any amendments to the proposed hearing procedures the ARB determines are
necessary; and
by resolution adopt the hearing procedures;
An ARB must comply with model hearing procedures when adopting the hearing procedures;
An ARB must incorporate the model hearing procedures prepared by the Comptroller when adopting its hearing procedures but an ARB may adopt procedures that supplement the model procedures without contradicting or circumventing them; and
An ARB chairman has exclusive authority over the administration of the adopted hearing procedures.
Every County Must Have a Taxpayer Liaison Officer to Help Resolve Disputes
H.B. 988 revises the requirement that only certain counties appoint a taxpayer liaison officer to extend that requirement to all counties, regardless of population, and to provide that an officer is responsible for receiving and compiling a list containing not only comments and suggestions but also complaints filed concerning a matter related to the fairness and efficiency of the district’s ARB.
Taxpayers Can Complain to a Taxpayer Liaison Officer if an Appraisal Review Board Violates Procedural Requirements for Protest Hearings
H.B. 988 also authorizes a person who owns property in an appraisal district or the district’s chief appraiser to file a complaint with the district’s taxpayer liaison officer alleging that the district’s ARB has adopted or is implementing hearing procedures that are not in compliance with the model procedures or is not complying with applicable procedural requirements. The taxpayer liaison officer is required to report complaints to the board of directors for the appraisal district.
Conclusion. Soon, property tax protest hearings will have uniform standards across Texas. While this is no guarantee ARBs or chief appraisers will adhere to the procedural requirements, this legislation grants taxpayers the right to compel ARBs and chief appraisers to follow Texas law and all procedural rules.
The effective date of these changes is September 1, 2021. However, the binding arbitration provisions are already in effect.