S.B. No. 1255
An Act
Relating to binding arbitration of an appraisal review board order
determining a protest of an unequal appraisal of the owner’s
property.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 41A.01, Tax Code, is amended to read as
follows:
Sec. 41A.01. RIGHT OF APPEAL BY PROPERTY OWNER. As an
alternative to filing an appeal under Section 42.01, a property
owner is entitled to appeal through binding arbitration under this
chapter an appraisal review board order determining a protest filed
under Section 41.41(a)(1) or (2) concerning the appraised or market
value of property if:
(1) the property qualifies as the owner’s residence
homestead under Section 11.13; or
(2) the appraised or market value, as applicable, of
the property as determined by the order is $1 million or less.
SECTION 2. The heading to Section 41A.06, Tax Code, is
amended to read as follows:
Sec. 41A.06. REGISTRY AND [INITIAL] QUALIFICATION OF
ARBITRATORS.
SECTION 3. Section 41A.06, Tax Code, is amended by adding
Subsection (c) to read as follows:
(c) An arbitrator must complete a training program on
property tax law before conducting a hearing on an arbitration
relating to the appeal of an appraisal review board order
determining a protest filed under Section 41.41(a)(2). The
training program must:
(1) emphasize the requirements regarding the equal and
uniform appraisal of property;
(2) be at least four hours in length; and
(3) be approved by the comptroller.
SECTION 4. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2013.
______________________________ ______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 1255 passed the Senate on
April 11, 2013, by the following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
I hereby certify that S.B. No. 1255 passed the House on
May 22, 2013, by the following vote: Yeas 148, Nays 0, two
present not voting.
______________________________
Chief Clerk of the House
Approved:
______________________________
Date
______________________________
Governor