Property Tax Binding Arbitration Application is Filed with Appraisal District who Sends to Texas Comptroller

Section 41A.05 – Processing of Binding Arbitration Request

The appraisal district (i.e. Harris County Appraisal District, Dallas County Appraisal District, Tarrant County Appraisal District, Bexar County Appraisal District, etc.) is required to honor the request for binding arbitration within 10 days of receiving it. They are allowed to negotiate with the owner/tax consultant and review the request for binding arbitration during the 10-day period.

Dallas County Appraisal District has been proactive in attempting to settle binding arbitration requests during the 10-day period. It is likely other appraisal districts will follow suit to avoid the time necessary to prepare and the risk of having to pay the arbitrator.

Appraisal districts will check at least four items carefully upon receipt of the binding arbitration request: 1) did you have an ARB hearing (versus an informal hearing), 2) was the request for binding arbitration filed timely, 3) is the form properly completed and 4) is the $500 binding arbitration deposit included in the proper form (certified funds). If there is an error in any of these areas, the appraisal district will reject the request for binding arbitration and return your $500 deposit.

Assuming you had a property tax protest hearing and timely delivered the properly completed form with a $500 deposit, the appraisal district will send your request to the Texas Comptroller.

The next steps are to select an arbitrator, exchange evidence and attend binding arbitration.

Sec. 41A.05. Processing of Registration Request.

(a) Not later than the 10th day after the date an appraisal district receives from a property owner a completed request for binding arbitration under this chapter and an arbitration deposit as required by Section 41A.03, the appraisal district shall:

(1) submit the request and deposit to the comptroller; and

(2) request the comptroller to appoint a qualified arbitrator to conduct the arbitration.

(b) The comptroller may retain $50 of the deposit to cover the comptroller’s administrative costs.

(c) The comptroller may not reject an application submitted to the comptroller under this section unless:

(1) the comptroller delivers written notice to the applicant of the defect in the application that would be the cause of the rejection; and

(2) the applicant fails to cure the defect on or before the 15th day after the date the comptroller delivers the notice.

(d) An applicant may cure a defect in accordance with Subsection (c) at any time before the expiration of the period provided by that subsection, without regard to the deadline for filing the request for binding arbitration under Section 41A.03(a).

(e) For purposes of this section, a reference to the applicant includes the applicant’s representative if the applicant has retained a representative as provided by Section 41A.08 for purposes of representing the applicant in an arbitration proceeding under this chapter.

Added by Acts 2005, 79th Leg., Ch. 372 (S.B. 1351), Sec. 1, eff. September 1, 2005.

Added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182), Sec. 1, eff. September 1, 2005.

Amended by:

Acts 2015, 84th Leg., R.S., Ch. 474 (S.B. 849), Sec. 3, eff. September 1, 2015.

Acts 2019, 86th Leg., R.S., Ch. 47 (H.B. 1802), Sec. 2(a), eff. May 17, 2019.

These codes affect property owners across the state, in both larger and smaller cities including:

• Universal City
• Bolivar Peninsula
• West Columbia
• Point Venture
• Westminster
• Stafford
• Sandy Point
• Bee Cave
• Fort Worth
• Melissa
• The Hills
• Danciger
• Damon
• Mesquite
• West Lake Hills
• Oyster Creek
• Dallas
• Conroe
• Holiday Lakes
• Oak Point

The Texas Property Tax Code applies to all property types in Texas including:

• Supermarket
• Apartments
• Discount store
• Service center warehouse
• Motel
• Multifamily
• Warehouse
• Retirement home
• Commercial building
• Fast food restaurant

O’Connor & Associates offers property tax services to all property owners of all land uses across Texas.

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