taxes Property Tax Assistance

Arbitrator Registry and Application

Important Information: Senate Bill 2355 from the 88th Regular Legislative Session made changes to Tax Code Chapter 41A relating to binding arbitration. These changes allow our office to implement an online process for regular binding arbitration and manage an online arbitrator registry. The Property Tax Arbitration System (PTAS) will be available in mid-2024 and more information about using PTAS will be released in the coming months. Until the online system becomes available, arbitration filings will follow the current process.

Arbitrators desiring to be included on the Arbitrator Registry must file the Application for Arbitrator Registry - Individuals Only with the Comptroller's office.

The Comptroller’s office is required to maintain a registry of qualified individuals who have agreed to serve as arbitrators to hear arbitration cases requested under Tax Code Chapter 41A. Property owners have 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 and limited binding arbitration (LBA) to compel the ARB or chief appraiser to comply with certain procedural requirements relating to protests.

Arbitrators work as independent, neutral parties to hear and examine the facts of a case and make a decision that is binding on all parties.

To apply to be on the arbitrator registry, you must meet the statutory requirements listed below.

Arbitrators must conduct arbitrations according to Tax Code Chapter 41A, Comptroller Rules and all applicable laws.

Arbitrator Application and Requirements

To be listed on the registry, arbitrators must:

  • Principally reside in the state of Texas
  • Meet the following license and training requirements:
    • Prerequisites Licensed Professionals Attorneys
    Texas License Type
    • Real estate broker or salesperson
    • Real estate appraiser licensed
    • Certified public accountant
    		 Attorney licensed by the state of Texas
    License Status Continuous active status for 5 years Active in good standing
    Training Requirements
    1. PTAD Arbitrator course modules on property tax law and ARB training modules
    2. Thirty (30) hours of training on arbitration and alternative dispute resolution procedures. Course must be taken from a college, university, legal trade association or real estate trade association.
    		 PTAD Arbitrator course modules on property tax law and ARB training modules
  • Agree to conduct the arbitration for the allowed fee schedule
  • File the Application for Arbitrator Registry - Individuals Only (PDF) with the Comptroller's office for approval. (The application form includes filing instructions.)
Arbitrator Training

Tax Code Section 41A.06 requires persons seeking to become arbitrators to complete:

  • Thirty hours of training on arbitration and alternative dispute resolution procedures
    • Receive training from a college, university, legal trade association or real estate trade association. The Comptroller's office does not make recommendations for specific training providers or courses.
    • Does not apply to attorneys seeking to become arbitrators.
    • Comptroller trainings do NOT count toward the required 30 hours of training listed above.
  • The Comptroller’s four-hour training series on property tax law
  • The Comptroller’s training modules established for ARB members

Comptroller trainings are available in the online Property Tax Assistance Division (PTAD) Learning Portal in the following variations:

  • PTAD Comprehensive Arbitrator Training Series
    Enroll in this course to complete ALL required modules:
    • Arbitrator Module 1: Introduction, LBA, RBA and Arbitrator Hearing and Determination
    • Arbitrator Module 2: Prohibited Communication and Appraisal
    • Arbitrator Module 3: Where to Find it in the Law
    • Arbitrator Module 4: Registry, Ethics, Customer Service and Appendices
    • ARB Module 1: New Member ARB Training
    • ARB Module 2: ARB Continuing Education Training
  • PTAD Arbitrator Training Modules
    Enroll in this course if you ONLY need to complete the four Arbitrator training modules.
  • PTAD ARB Training Modules for Arbitrators
    Enroll in this course if you ONLY need to complete PTAD's ARB training modules.

When registering for a new account in the new PTAD Learning Portal, current and prospective arbitrators must select Arbitrator from the role dropdown.

The PTAD Learning Portal does NOT automatically report your course completion to the Arbitration team. Email course certificates to the Arbitration Team at ptad.arbitration@cpa.texas.gov, preferably with your registry application.

Contact the Arbitration team at ptad.arbitration@cpa.texas.gov or 800-252-9121 for more information about this training.

Regular Binding Arbitration

Arbitrators may be appointed to RBA cases. Property owners who are dissatisfied with the ARB’s findings in some cases have the right to appeal the ARB’s decision. Visit the RBA webpage for more information.

Limited Binding Arbitration

Arbitrators who are licensed attorneys may be appointed to LBA cases. Property owners who believe the ARB or chief appraiser failed to comply with a procedural requirement have the right to request an arbitrator review their claim in a LBA. These are appeals dealing with procedural requirements, not value. Visit the LBA webpage for more information.

Updating Registry Information

Arbitrators are required to notify the Comptroller's office within 10 calendar days concerning changes to any of the following:

  • arbitrator qualifications;
  • eligibility to serve in specific counties;
  • contact information; or
  • any material change regarding information provided in the arbitrator's registry application.
Failure to do so could result in immediate removal from the registry.

Arbitrators who are currently on the Arbitrator Registry can make changes to their information by sending an email to ptad.arbitration@cpa.texas.gov .

Removal from Registry

The Comptroller's office may remove an arbitrator from the registry if:

  • the arbitrator fails or declines to renew his or her agreement to serve as an arbitrator; or
  • the Property Tax Assistance Division (PTAD) director determines by clear and convincing evidence that there is good cause for removal.

Grounds for Removal
Good cause for removal includes when an arbitrator:

  • is not qualified or becomes unqualified;
  • is not eligible or becomes ineligible;
  • fails to respond or refuses to comply with Comptroller requests for information;
  • violated one or more provisions of Comptroller Rules relating to Arbitrator Duties, Provision of Arbitration Services or Arbitration Determinations and Awards;
  • engaged in repeated instances of bias or misconduct while acting as an arbitrator;
  • engaged in fraudulent conduct; or
  • engaged in the type or nature of the conduct that the PTAD director determines constitutes good cause for removal from the arbitrator registry.

Request for Removal
A person may request the removal of an arbitrator from the registry by filing a complaint within 60 calendar days of the last incident giving rise to the request. The complaint must include the following:

  • a letter addressed to the PTAD director, Shannon Murphy, and signed by the complainant, that identifies the arbitrator requested to be removed and the Comptroller Rule 9.4262(b) grounds that constitute good cause for removal;
  • at least one sworn statement from an individual with first-hand knowledge of the misconduct that includes detailed facts supporting the grounds for removal; and
  • copies of all available communications exchanged between the arbitrator and the parties.

Requests for removal should be sent to:

Property Tax Assistance Division
Texas Comptroller of Public Accounts
P.O. Box 13528
Austin, Texas 78711

Rules

Division 1 – General Rules

Division 2 – Limited Binding Arbitration for Procedural Violations

Division 3 – Regular Binding Arbitration of Appraisal Review Board Determinations

Division 4 – Comptroller’s Registry of Arbitrator’s