Highlights of 2013 Texas Legislation Session
• The Comptroller’s Office will strengthen Appraisal Review Board (ARB) training with curriculum materials and requirements.
• The Comptroller’s Office will create and distribute model hearing procedures to ensure fair hearings for Texas taxpayers.
• Changes have been made to the Texas Property Tax Code to assist taxpayers in rescheduling ARB hearing dates.
• ARB members In counties within counties with a populations over 120,000 will be selected by a local administrative judge.
• Chief appraiser qualifications have been upgraded to ensure higher professional standards for those serving in those positions.
• Appraisers, attorneys, brokers, consultants and other professionals who have made appearances before an ARB for compensation are no longer banned from serving on an ARB.
• In order to raise a value from the previous years’ value which was established ARB, arbitration or litigation the appraisal district must prove by “ clear and convincing evidence” that the value should be raised.
• Equity can now be used as grounds for an appeal through bidding arbitration. This is a significant development especially for residential homeowners.