34 Tex. Admin. Code § 9.4240 - Request for RBA
(a) Right of appeal
in RBA. A property owner or the property owner's agent may appeal an ARB order
determining a protest of property value through RBA under the terms and
conditions of this section. A single ARB order may be appealed to RBA by only
one property owner, even if multiple property owners are listed.
(b) Requirements for processing. A request
for RBA will be processed for arbitration under Tax Code, §
41A.01, if:
(1) The request for RBA concerns a property
with an appraised or market value of $5 million or less as determined by the
ARB order, or the property qualifies as the property owner's residence
homestead under Tax Code, §
11.13;
(2) The only matter in dispute is the
determination of a protest filed under either Tax Code, §
41.41(a)(1),
concerning the property's appraised or market value, or under Tax Code, §
41.41(a)(2)
concerning unequal appraisal of the property;
(3) The deposit meets the requirements of Tax
Code, §
41A.03(a)(2),
and §
9.4204 and §
9.4241 of this title;
(4) Except as allowed by Tax Code, §
41A.10, taxes on the
property subject to the appeal are not delinquent because, for any prior year,
all property taxes due have not been paid or because, for the year at issue,
the undisputed tax amount was not paid before the delinquency date set by the
applicable section of Tax Code, Chapter 31;
(5) No lawsuit has been filed in district
court regarding the property for the same issue for the same tax year;
and
(6) The request for RBA is
timely filed pursuant to Tax Code, §
41A.03, using the
comptroller-prescribed form.
(c) Contiguous tracts. If the request for RBA
involves contiguous tracts of land pursuant to Tax Code, §
41A.03(a-1),
each tract of land and ARB order must separately meet the requirements of
subsection (b) of this section, except that a single arbitration deposit is
required. The combined total value of all ARB orders appealed may exceed the $5
million threshold requirement in subsection (b)(1) of this section as long as
each individual tract is valued at $5 million or less or has a residence
homestead exemption. If the appraisal district indicates two or more tracts are
not contiguous during its review of the property accounts subject to the
request, the property owner may select the single or contiguous tracts that
will be arbitrated during the 45-day settlement period. Otherwise, the
arbitrator that accepts the appointment will move forward with the single or
contiguous tracts that contain the property with the highest appraised or
market value.
(d) Requests for
in-county or out-of-county arbitrators. A property owner or the property
owner's agent may request that the comptroller appoint an arbitrator for RBA
who resides in the county in which the property that is the subject of the
appeal is located or an arbitrator who resides outside that county. In
appointing an initial arbitrator, the comptroller shall comply with the request
of the property owner unless there is not an available arbitrator who resides
in the county in which the property that is the subject of the request is
located. In appointing a substitute arbitrator, the comptroller shall consider
but is not required to comply with the request. This does not authorize a
property owner to request the appointment of a specific individual as an
arbitrator.
(e) Impact of LBA award
on RBA request. If a property owner is granted a new ARB hearing as a result of
an LBA award and the property owner has a pending request for RBA based on the
same ARB proceedings that were at issue in the LBA, the property owner and
appraisal district shall promptly notify the comptroller. The pending request
for RBA will be considered withdrawn or dismissed for lack of jurisdiction,
depending on its current status. The deposit shall be either paid to the
arbitrator or refunded according to §
9.4209 or §
9.4244 of this title. This shall
not impact the property owner's ability to file a new request for RBA based on
a subsequent ARB order.
Notes
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