Regular Binding Arbitration

ONLINE PROPERTY TAX ARBITRATION SYSTEM - AVAILABLE NOW
Visit Texas.gov/propertytaxarbitration for more information and to file for arbitration.

All agents and property owners represented by agents must file and pay the deposit using the online system.

The Texas Comptroller's office has resources on binding arbitration for property owners and arbitrators.

Tax Code Chapter 41A gives property owners meeting certain criteria the option to request regular binding arbitration (RBA) as an alternative to filing an appeal of an Appraisal Review Board (ARB) decision to district court. In RBA, an independent, neutral arbitrator hears and examines the facts of an appeal and makes a decision that is binding on all parties.

The Comptroller's office is responsible for maintaining the Arbitrator Registry, processing requests, remitting payment (PDF) 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 Rules as part of the arbitration.

A property owner may request RBA if:

• the property in dispute is real or personal property;
• the ARB has issued a determination on the appraised or market value of the property or an unequal appraisal determination;
• the disputed property's value, as determined by the ARB, does not exceed $5 million, except for residence homesteads for which there is no value limit;
• taxes have been timely paid; and
• a lawsuit has not been filed in district court on the same matter.

Within 60 days of receiving the ARB order of determination, a property owner must file the request for RBA and the required deposit using the online system or the paper filing process. A property owner may file a single contiguous RBA request that covers more than one property as long as they are touching or share a common boundary. The deposit amount is computed based on the single property that would have required the largest deposit if filed separately.

Online Filing

All agents and property owners represented by an agent must file and pay the deposit by credit card or ACH transfer using the online system.

Paper Filing

Property owners who are not represented by agents and who do not wish to file and pay the deposit online, may file Form AP-219, Request for Binding Arbitration (PDF) together with the required deposit (PDF) , by check or money order made payable to the Texas Comptroller of Public Accounts, with the Comptroller’s office at the following address:

Texas Comptroller of Public Accounts
Attention: Arbitration
111 E. 17th Street, 4th Floor
Austin, Texas 78774 Settlement and Withdrawal

Once an RBA is processed by the Comptroller's office, the case will enter a 45-day settlement period. During this time, the parties have an opportunity to settle the case or otherwise determine that the request should be withdrawn prior to the assignment of an arbitrator. Upon the expiration of the 45-day settlement period, an arbitrator will be assigned to the case if the Comptroller’s office has not been notified of a withdrawal.

An arbitration case may be withdrawn during this 45-day settlement period by notifying the Comptroller's office and the appraisal district in writing. If the request was filed in the online system, the withdrawal must be submitted within the system. If the request was filed by paper, the Comptroller's office provides Form 50-830, Notice of Arbitration Withdrawal (PDF) , that may be used for this purpose.

• If the case is withdrawn during the 45-day settlement, the property owner will receive a refund of the deposit, minus a $50 administrative fee retained by the Comptroller’s office.
• If the case is withdrawn after it has been accepted by an arbitrator, the arbitrator is entitled to charge up to the full fee amount (PDF) for the arbitration. The remaining deposit, if any, after payment of the Comptroller's $50 administrative fee and the arbitrator's fee, will be refunded to the property owner.

At the conclusion of the 45-day settlement period, the Comptroller's office will appoint an arbitrator to hear the dispute.

The arbitrator is responsible for working with the parties to set the date, time and location of the hearing.

More information about arbitrator qualification, the assignment process and the scheduling of hearings can be found on the Arbitrator Registry and Duties webpage.

At the conclusion of the hearing the arbitrator must determine the value of the property based on the evidence presented by each party. If the arbitrator determines a value for the property that is nearer to the property owner's opinion of value than to the value as shown on the ARB order, the property owner's deposit will be refunded, minus the $50 administrative fee retained by the Comptroller's office and the appraisal district will pay the arbitrator's fee as indicated on the award form.

If the arbitrator determines a value that is not nearer to the property owner's opinion of value than to the value as shown on the ARB order, the property owner's deposit will be used to pay the arbitrator's fee as indicated on the award form.

Arbitrators are required by law to dismiss all RBA requests they determine to not meet the requirements of the law. In the event that a case is dismissed, other than when there are delinquent taxes on the property, the arbitrator may charge up to the full allowed fee and the property owner may not receive a refund of any of their deposit. RBA requests shall be dismissed for the following reasons:

• Taxes on the subject property are delinquent because, for any prior year, all property taxes due have not been paid or because, for the tax year at issue, the undisputed tax amount was not paid before the delinquency date. Taxes under a current deferral agreement are not considered to be delinquent for purposes of filing for arbitration.
• The ARB protest was not filed under Tax Code Section 41.41(a)(1) or (2) relating to the market or appraised value being inaccurate or unequal appraisal.
• The value on the ARB order is over $5 million and the property does not have a residence homestead exemption.
• The RBA was filed more than 60 days after the ARB order was delivered to the property owner.
• Litigation was filed before the RBA request was submitted that involves the same issues for the same properties in the same tax year as addressed in the RBA request.
• The property owner or the property owner's agent and the appraisal district have executed a written agreement resolving the matter.

Division 1 – General Rules

• §9.4201 Scope and Construction of Rules; Computation of Time
• §9.4202 Definitions
• §9.4203 Prohibited Communications Regarding Pending Arbitrations
• §9.4204 Filing Requests for Binding Arbitration and Deposit Payments
• §9.4205 Agent Representation in Binding Arbitration
• §9.4206 Appraisal District Responsibility for Processing Request
• §9.4207 Comptroller Processing of Request
• §9.4208 Withdrawing a Request
• §9.4209 Refund and Arbitrator Fee Processing
• §9.4210 Forms
• Form AP-219, Property Owner Request for Regular Binding Arbitration (PDF)
• §9.4211 Communication with Property Owner, Property Owner's Agent, ARB, Appraisal District and Arbitrator
• §9.4212 Arbitration Proceedings
• §9.4213 Substitution of Arbitrator Assigned to Arbitration Hearing

Division 3 – Regular Binding Arbitration of Appraisal Review Board Determinations

• §9.4240 Request for RBA
• §9.4241 RBA Deposit
• §9.4242 RBA 45-Day Settlement Period
• §9.4243 Comptroller Appointment of Arbitrators for RBA
• §9.4244 Dismissals for Lack of Jurisdiction
• §9.4245 RBA Award
• §9.4246 Correction of Appraisal Roll
• §9.4247 Payment of Arbitrator Fees

Resources

• Limited Binding Arbitration
• Regular Binding Arbitration
• RBA Arbitration Deposit and Arbitrator Fee Schedule (PDF)
• Arbitration Forms
• Arbitrator Registry and Application
• Arbitrators by County of Residence
• Arbitrator Training Manual (PDF)
• PTAS Appraisal District User Guide (PDF)
• PTAS Filers User Guide (PDF)