Tax Code Chapter 41A gives property owners meeting certain criteria the option to request binding arbitration as an alternative to filing an appeal of an ARB decision to district court. In binding arbitration, an independent, neutral arbitrator hears and exams the facts of an appeal and makes a decision that is binding on all parties.
To qualify for binding arbitration, a property owner must file a Request for Binding Arbitration, together with the required deposit payable to the Comptroller's office, with the appraisal district within 45 days of receiving an ARB order of determination.
The appraisal district must certify the application and forward the request and property owner’s deposit to the Comptroller’s office within 10 calendar days.
The Comptroller’s office will mail the property owner a letter with instructions on accessing the Arbitrator Registry together with the Appointment of Arbitrator form. The property owner and appraisal district have 20 days to agree on up to three arbitrators and return the completed form to the Comptroller’s office. If the property owner and appraisal district cannot agree on an arbitrator within 20 days or the Appointment of Arbitrator form is not returned timely, the Comptroller’s office will randomly select and appoint an arbitrator to hear the dispute. Qualified arbitrators can be found by searching the online Arbitrator Registry. Some arbitrators may live outside of the state of Texas.
The Comptroller’s office is responsible for maintaining the Arbitrator Registry, processing requests, remitting payment to the arbitrator when appropriate and refunding any portion of the property owner’s deposit as applicable, but is prohibited from giving advice or direction on a matter relating to a pending arbitration.
Property owners are required to read and be familiar with Tax Code Chapter 41A and Comptroller Rule 9.804 as part of the arbitration.
Applying for Inclusion on the Arbitrator Registry
This video discusses the statutory requirements for becoming an arbitrator, how to apply to the registry, the importance of procedures and how to get paid for service.
Binding Arbitration Basics for Appraisal District Staff
This video offers a general overview of binding arbitration for appraisal district staff new to the Texas property tax arbitration process and those seeking a refresher.
Binding Arbitration for Beginners
This video offers a general overview of binding arbitration for persons new to the Texas property tax arbitration process.
Binding Arbitration: Rules and Procedures
This video covers basic information on Tax Code requirements, Comptroller Rule 9.804 and other general practices governing the statewide arbitration process.
Taking Your Case to Binding Arbitration
This video gives a general overview of preparing for and taking your case to binding arbitration in the Texas property tax arbitration process.
Arbitrators desiring to be included on the Arbitrator Registry must file the Application for Arbitrator Registry - Individuals Only with the Comptroller’s office. Arbitrator's must conduct arbitrations according to Comptroller Rule 9.804 and all applicable laws. Arbitrators may be selected by property owners from the Arbitration Registry or assigned to an arbitration by random selection.
Arbitrators who are currently on the Arbitrator Registry can make changes to the information included in the registry by completing the Information Change For Arbitrator Registry form and returning it to the Comptroller’s office. Arbitrators are required to inform the Comptroller’s office if any information previously submitted has changed.
Below are links to some arbitration and alternative dispute resolution classes, seminars or training. These links are as is and are meant neither as an endorsement of the class or as automatic qualification for compliance with Tax Code Chapter 41A. Anyone signing up for any class, seminar or training should verify it meets the requirements under Tax Code Chapter 41A for all required training, both initial training and continuing education, outlined in that statute. There may be many more providers and this set of links should not be considered all inclusive.
Tax Code Section 41A.06 Required Training Videos
Arbitrator Training Video - Part I
Arbitrator Training Video - Part II
Arbitrator Training Video - Part III
Arbitrator Training Video - Part IV
The fourth video in the four-part series of training for arbitrators on property tax law with an emphasis on equal and uniform appraisal is currently begin revised. Please contact the Property Tax Assistance Division regarding this training.
NOTE: These videos constitute the training program that arbitrators must complete before conducting a hearing related to unequal appraisal. All four videos must be completed in order to meet the requirements of Tax Code Section 41A.06(c). Arbitrators must print a certificate at the completion of each video and transmit four certificates to the Comptroller’s office in order to conduct proceedings related to unequal appraisal.
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