WHAT EVERY LAWYER SHOULD KNOW ABOUT PROPERTY TAXES
An insiders' guide to the confusing world of property taxation from BRUSNIAK TURNER. Providing insight and saving lawyers research time and their clients money since 1981

TEN CHANGES TO THE BINDING ARBITRATION PROCESS
© John Brusniak 2024

The 2023 Texas Legislature changed the procedures for property tax arbitrations. The Comptroller of Public Accounts has issued new explanatory manuals and forms.

Here are ten things you need to know:

NUMBER 1:
Arbitrations must be filed with the Texas Comptroller of Public Accounts and can no longer be filed with appraisal districts. The filing deadline remains 60 days from receipt of an appraisal review board's Order Determining Protest.

NUMBER 2:
Requests for binding arbitration cannot be filed until an online arbitration account has been created with the Comptroller.

NUMBER 3:
Taxpayer representatives not working for or through a legal entity must create an individual online account with the Comptroller.

NUMBER 4:
Taxpayer representatives working for or through a legal entity are prohibited from filing arbitration requests individually. They may only file using the entity's account
number. The entity must create the account itself. This includes tax consultants, accountants, real estate agents, and lawyers not working independently.

NUMBER 5:
To create an account, one of the following government-issued identification numbers must be submitted: Federal Employers Identification Number (FEIN), a Social Security Number (SSN), an Individual Taxpayer Identification Number (ITIN), or a Tax Identification Number created by the Comptroller's office.

NUMBER 6:
Arbitration request forms are to be filled out and filed online using the Comptroller's portal. Property owners representing themselves may elect to file in writing by mail.

NUMBER 7:
Requests must include the taxpayer's name, the property's address, the appraisal district's account number, the type of property in question (e.g., homestead,
commercial, personal property, etc.), the property value reflected in the appraisal review board order, the appraisal review board's formal hearing date, the grounds of complaint (value or equity), and whether additional contiguous tracts are included in the appeal.

NUMBER 8:
Arbitration fees are to be paid at the time of filing, either by electronic check or credit card. (Credit card payments incur additional processing fees; electronic checks do not). Additionally, designate the person to receive filing fee refunds by name, address, and tax identification number.

NUMBER 9:
After submitting a request and payment, verify that the Comptroller's dashboard shows, “Pending Appraisal District Review.” If not, review the application for errors or omissions that may be preventing the acceptance of the filing. Once the message appears, the request for binding arbitration is considered filed.

NUMBER 10:
To create an account, to file a request for binding arbitration, or for more general information, visit the Texas Comptroller of Public Accounts website.