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The Texas Tax Code has undergone certain revisions this year. It includes that of Section 77 with section 281.124. This part discusses the election on approving tax rates and rollbacks.

Since the tax code undergoes quite a lot of changes, you need to keep yourself updated as well.

Texas Tax Code

We are here to help give you a clearer understanding of what those changes are. If you are a taxpayer or property owner in Texas, knowing your tax codes matters.

If you’re interested in elections on health and safety code rollback, then this article is for you.

Election to Approve Tax Rates in Excess of Rollback

Texas Tax Code Section 281.124 under Section 77 focuses on the health and safety code. It is also called the Election to Approve Tax Rate more than the voter-approval tax rate.

How Ad Valorem Taxes in Texas Affect Property Tax

Ad valorem taxes are also called property taxes. They are taxes that are being assessed by the local appraisers. It is the job of the country appraisal district to appraise the local properties.

Local taxing units set the tax rates. The tax rates and collected taxes are being based on the values of the appraisal. The property tax is one of the main sources of dollars used for local services in Texas.

Voters can vote for the following:

Why Is There a Need to Increase the Ad Valorem Tax Rate?

The ad valorem rate needs to be in excess for the consistency of the Health and Safety Code. The consistency in terminology for the ad valorem rate also affects the Title 1 of the Tax Code. The aim of the consistency is to help better describe specific tax rates.

Is There More to Learn about the Recent Changes on Elections?

Above are the main changes in the rules and regulations for holding elections. It focuses more on how the ad valorem tax rate is being affected. The statute also imposes the importance of the voter-approval tax rate. This is because the voter-approval tax rate is the basis for the current computation.

For more information about the changes in the Texas Tax Code, you can consult the experts. You can find real estate and property experts online to answer your questions.

 

Your property taxes will be aggressively appealed every year by the #1 property tax firm in the country. If your taxes are not reduced you PAY NOTHING, and a portion of the tax savings is the only fee you pay when your taxes are reduced! Many FREE benefits come with enrollment.

Taxes are one of the toughest subjects to talk about for every layperson. Appraisals, rollback tax rates, provisions, and other terms are confusing. But as a taxpayer, you must try and understand these to the best of your ability.

Understanding these terms in their simplest form is essential. You need to know where your money is going and why you have to pay. There are also times when you can take action to lower your property tax.

Taxpayer Guide

One of the things we need to know is the rollback tax rate provision. Since the Texas property code has been reformed, there are new rules.

What Is a Rollback Tax Rate?

First off, what is a rollback tax rate?

The rollback tax rate is the calculated maximum rate that the law allows without voter approval. It is a calculated rate which divides a property’s overall taxes into two categories. These are the M&O and the debt services.

These are also known as interest and sinking.

The rollback tax rate allows a taxing unit to get almost the same amount of tax revenue spent for the previous year. Plus, there’s an 8% increase for day-to-day operations.

Voters in a taxing unit can create a petition that calls for an election. This will aim to limit the tax increase. But this only happens when the tax rate is higher than the rollback tax rate.

School districts are exempted from this.

The Current Rollback Tax Rate

The state of Texas has reformed its property tax code. The Property Tax Reform and Relief Act of 2019 has four goals. These are the following:

But not every property is a part of the proposed 2.5 percent rollback tax rate. If a taxing unit collects less than $15 million in the property tax levy, the rollback tax rate remains at 8 percent. Taxing units that collect more than $15 million property tax levy plus sales tax are lowered to 2.5 percent.

There’s also an automatic rollback election if they exceed the 2.5 threshold.

How Does This Affect You?

So, is this a good thing or a bad one?

The 8 percent threshold has been around since 1891. It has stayed there since then besides a decrease in the inflation rate. The reformed Texas property code drops it to its lowest since its inception in 1979.

Taxpayers will benefit from the current rollback tax rate. Since the threshold is lowered, it means you have more chances to pay a lower property tax. Additionally, the automatic election makes it easier for you to appeal your property taxes.

Then again, it’s still almost impossible to change your tax without an expert. You may understand more than the common taxpayer. But an industry expert knows every nook and cranny.

Before the end of a tax year, it’s best to talk with a real estate professional. Know your property’s worth and the possible tax rate you’ll get. If it exceeds the current rollback tax rate threshold, know what you should do from there.

Conclusion

Tax is a tricky topic, especially if you have no idea what the terms mean. It’s even more confusing when there are changes to the law.

If you have a taxable property, it’s always important to know the latest trends and news.

 

Your property taxes will be aggressively appealed every year by the #1 property tax firm in the country. If your taxes are not reduced you PAY NOTHING, and a portion of the tax savings is the only fee you pay when your taxes are reduced! Many FREE benefits come with enrollment.

A lot of property owners express concern about the status of their taxes and properties. That is why it’s important to know when property taxes are due and when it’s considered delinquent.

Yes, there can be delinquent taxes, and that is on the delinquent tax bill. The Reformed Property Tax Code of Texas updated its delinquent tax bill with the delinquent tax suit.

tax appeal

How can you avoid this? The article talks about what you need to know about section 42.081 of the Texas Tax Code.

What makes this section special? It’s the latest addition to the tax code and tackles delinquent tax suits. The section also dwells on what happens in postponement.

Need to learn more? Continue reading below to see how the new section affects delinquent taxes.

Understanding How a Property Undergoes a Delinquent Tax Suit

Since Section 42.081 of the Texas Tax Code focuses on delinquent tax suits during an appeal, know what a tax suit is first. A delinquent tax suit happens when a taxing unit files a lawsuit on a property.

The taxes on the property needs to be under delinquent status for the lawsuit to happen. The lawsuit is usually the last resort of the taxing unit. When there is a successful delinquent tax suit, the tax bill shoulders the court costs.

Owners that have taxable properties need to pay their taxes due in the same year. Even if the owner sells the property, he/she can still face a lawsuit for delinquency.

The Senate Bill 2 (SB 2) Tax Code §42.081 added By Paul Bettencourt

Paul Bettencourt, also known as the “Tax Man,” is a Republican Senator in Houston. Bettencourt is the reason for the newest section of the Texas Tax Code, section 42.081.

Bettencourt’s tax ideas were already present in the Legislature for a long time. He aims to help commercial and residential owners when it comes to tax appraisal values.

The act of changing the state law, for Bettencourt, is his way of extending help to more people. Giving people back their money is a big aspect of Bettencourt’s goal. He believes that a rollback rate reduction is one of the easiest ways to do so.

Dipping into the New Waters of the Texas Tax Code 42.081

The Texas Tax Code Section 42.081 comes between taxing units and property owners. That means that taxing units can’t impose lawsuits on properties under an appeal.

Delinquent taxes are not entertained if the appeal is awaiting settlement. Overruling happens if the court finds a property owner’s failure to follow the requirements. The property owners need to follow Section 42.08. This is also known as the Forfeiture of Remedy for Nonpayment of Taxes.

Again, this only applies to properties under an appeal. Properties included should have their appeals filed after January 1, 2020.

Changes with Collections and Delinquency

In support to Section 42.081 of the Texas Tax Code, there are changes with phrases on Tax Code 31.02. The changes include deleting of “during a war or national emergency declared.” This helps people serving the US armed forces to pay off the delinquent taxes minus any penalties. The payment needs to be at certain prescribed times.

Another change focuses on Tax Code 33.01. Wherein postponed payments under Tax Code 31.02 aren’t paid, interest at 6% will accumulate. The 6% interest will take effect in a year or part of a year of the unpaid taxes. There are no penalties included as long as the payment is on time.

This Act will apply to penalties and interest within delinquent taxes. The delinquent taxes involved are those unpaid from September 1, 2019. This is regardless of any accumulated interest before the date.

Being Aware of Your Tax Delinquency Status

Always make sure to pay your tax dues. Know what your property taxes are, and take note of the dates when they are due.

It can help to contact your local taxing unit about your tax situation. You can also contact real estate or taxing experts to discuss specifics of your case.

 

Your property taxes will be aggressively appealed every year by the #1 property tax firm in the country. If your taxes are not reduced you PAY NOTHING, and a portion of the tax savings is the only fee you pay when your taxes are reduced! Many FREE benefits come with enrollment.

Settling taxes can be a great deal of a job. If you are a property owner, you’d want to make sure you’re on top of the news. This includes being familiar with the Reformed Property Tax Code of Texas.

Learn more about what an arbitrator’s fee is and how it works. It helps when you understand what an arbitrator’s award is and when it’s granted.

Continue reading below to see what the Texas Tax Code 41A.09(b) is all about and what changes you can expect.

 Reformed Property Tax

Terms to Help You Understand What Is Under the Texas Tax Code 41a.09

It can be confusing to determine what are the meanings of terms in the Reformed Texas Tax Code. Below are some of the terms you might encounter while reading through the tax code.

Updates and Changes with the Reformed Property Tax Code of Texas Section 41a.09(b)

The Reformed Property Tax Code of Texas updated its rules and regulations. Section 41A.09(b) focuses on payment of arbitrator’s fee.

Arbitrators can be a person or a body who is “officially” appointed to settle disputes. These are people who face property owners with issues on the property.

An arbitral award is also known as an arbitration award. This is the focus of section 41A.09(b) under the Reformed Property Tax Code Of Texas. The award comes from an arbitration tribunal through an arbitration proceeding. The arbitral award functions the same as a court judgment.

Payment of Arbitrator’s Fee and What the Arbitration Award Includes

The arbitral award only comes from the arbitrator. Copies are in the distribution for the property owner, appraisal district, and comptroller only.

Understanding the Role of the Arbitrator

Before, the role of the arbitrator under the Reformed Texas Tax Code was more lenient. With the reformed tax code, choosing a competitive and reliable arbitrator is easier. Knowing the requirements to hire arbitrators will make property owners trust them more.

 

Your property taxes will be aggressively appealed every year by the #1 property tax firm in the country. If your taxes are not reduced you PAY NOTHING, and a portion of the tax savings is the only fee you pay when your taxes are reduced! Many FREE benefits come with enrollment.

Tax rates can be tricky when you live in parts of Texas. This is true for both homeowners and business owners. If you want to make sure that your property is under protection, learn the tax rules.

This also applies to the changes and revisions on the tax code. Don’t be too worried about reading the legislation.

We’re here to help you understand what the current changes in tax rates increase notices are. It’s important that you get timely updates on tax rate increases.

Property tax saving tips

This article gives you a simple explanation of how to keep up with tax rates imposed by taxing units. Read on below to know more.

The Texas Tax Code 26.065 and What It’s All About

The Texas Tax Code 26.065 talks about the Supplemental Notice of Hearing on Tax Rate Increase. It is effective on June 4, 2019, under the current legislation of the 2019 Regular Session.

According to the tax code, there should be a notice given to property owners before any changes to tax rates. There are available notice forms in the Texas Comptroller model form, but these are not strictly required.

Any taxing unit has the freedom to create their own notice. They should use statutory language. The taxing unit needs to be aware of the publication requirements of posting notices.

Publication Requirements on the Notice of Hearing on Tax Rate Increase

Taxing units need to be aware of how they should publish the notice. There are several platforms wherein taxing units can use to their advantage. It is crucial that they know how and when to publish the notices long enough to reach the taxpayers.

When Are the Requirements Inapplicable to Certain Taxing Units?

In any case that the taxing unit has an electronic or mechanical failure, they can be in excuse. This also goes for instances wherein the situation goes out of hand for the taxing unit.

People with taxable properties who try to follow requirements but fail aren’t allowed to bid. The bidding in question is one that prevents the tax by the taxing unit.

Still Confused? Don’t Worry There’s Still a Way

If you are still worried about how to find tax rate notices you can always contact your local taxing unit. It also helps when you talk to legal professionals and experts who can assist you. The important thing is you get notification beforehand. You have to know in advance when there are any changes in the tax rate of your property.

 

Your property taxes will be aggressively appealed every year by the #1 property tax firm in the country. If your taxes are not reduced you PAY NOTHING, and a portion of the tax savings is the only fee you pay when your taxes are reduced! Many FREE benefits come with enrollment.

What does the new Senate Bill 2 mean for Texas property owners? Dealing with tax rates has been something that is puzzling and also challenging to understand. Not everyone who owns a property knows everything about taxes and petitions.

You don’t need to worry too much. This is why research and reading related articles online will help give you clarification.

This article aims to help you know what the petition to reduce the tax rate of taxing units is all about.

reduce tax

Both business and home property owners have the right to know how and when to file petitions.

If you want to learn what is under the new Texas Property Tax Reform, then continue reading below.

The Petition to Reduce Tax Rate of Taxing Unit and Who It Affects

The Senate Bill 2 (SB 2) or the Texas Property Tax Reform and Transparency Act of 2019 are under an update. This is through the help of the passing of the Texas Legislature in 2019.

Section 26.075 of the SB 2 talks about where de minimis rate or the 10% rate applies to. The de minimis rate works as follows:

Explaining the De Minimis Rate and Its Scope

Encountering the de minimis rate can be confusing. An easier way to determine the de minimis rate is to look at a city’s population.

When a city us under 30,000 population with a de minimis rate exceeding 3.5% voter-approval rate, the rules should be as follows:

Under What Circumstances Should City Voters Submit a Petition?

A city can submit a petition for an election if the de minimis rate exceeds the voter-approval rate. They can also do this when the adopted rate of the city is equal to or lower than the de minimis rate.

This also applies to adopted rates more than the voter-approval tax rates of the city.

A higher voter-approval rate means a 3.5% rate with an unused added rate. Petitions can also arise from cities with a special taxing unit. This means that they should have a calculated voter-approval tax rate via the taxing unit. The voter-approval tax rate of taxing units is usually around 8%.

What Happens When the Adopted Rate Is Lesser Than the Voter-approval Tax Rates?

When the adopted rate is lesser than voter-approval tax rates, there’s no need for a petition. This also goes for adopted rates that are lower than the special taxing unit tax rates.

If a smaller city has a de minimis rate exceeding 3.5%, the adopted rate is possible. This means that the city can adopt a rate all the way up without any automatic election in November.

The city in question needs to make sure that the de minimis rate is more than the 3.5% voter-approval tax rate.

But the current law is still applicable to these smaller cities. When the adopted rate of the city is higher than the 8% voter-approval rate, the petition for election goes on. The adopted rate of the city should be higher than the 8% voter-approval rate but lower than the de minimis rate.

How Should a City Undergo a Petition and Election Process?

Now that the petition for an election is underway, there are a few things to make sure of. The petition can only be valid for the following reasons:

When Is a Petition Deemed Valid?

The city council determines the validity of the petition. This will last not later than the 20th after the submission of the petition.

If the petition is valid, the election will be on the next agreed date of the majority. The date needs to give enough time for the city to follow the requirements.

There should also be ballots during the election. It should state if they should be voting for or against the following:

“Reducing the tax rate in (name of the city) for the current year from (insert tax rate adopted for the current year) to (insert voter-approval tax rate).”

If a property owner has already paid taxes from a previous tax rate, the city needs to issue a refund. This can happen when a tax rate that has already “been paid” is “reduced” after the petition.

The refund will come from the difference between the taxes “paid” and the current reduced tax rate.

 

Your property taxes will be aggressively appealed every year by the #1 property tax firm in the country. If your taxes are not reduced you PAY NOTHING, and a portion of the tax savings is the only fee you pay when your taxes are reduced! Many FREE benefits come with enrollment.

Some of the many amendments introduced in the Texas Property Tax Reform and Transparency Act of 2019 focus on the “no-new-revenue” tax rate. The “no-new-revenue tax rate” replaces “effective tax rate” in the new legislation. What is the no-new-revenue tax rate, and what is it for?

What is “no-new-revenue”?

The no-new-revenue tax rate is a rate conveyed in dollars for every $100 of taxable value. The formula to calculate for the no-new-revenue tax rate is as follows:

No-new-revenue tax rate = (Last year’s levy – Lost property levy) / (Current total value – New property value)

Property Tax Reform

The no-new-revenue tax rate for a whole county is the total of all the no-new-revenue tax rates for each type of tax levied by the county.

The formula for calculating the no-new-revenue tax rate changes during the first year that a taxing unit requires an additional sales and use tax. In this case, you can compute for the no-new-revenue tax rate using this formula:

No-new-revenue tax rate = (Last year’s levy – Lost property levy) / (Current total value – New property value) – Sales tax gain rate

Here, “sales tax gain rate” is what you get when you divide the revenue expected from the additional sales and use tax in the coming year by the current total value. Like the no-new-revenue rate, the sales tax gain rate is in dollars per $100 taxable value.

There is another formula for calculating the no-new-revenue tax rate. This one is for a year in which a taxing unit stops imposing an additional sales and use tax. The formula is as follows:

No-new-revenue tax rate = (Last year’s levy – Lost property levy) / (Current total value – New property value) + Sales tax loss rate

The “sales tax loss rate” is what you get when you divide the sales and use tax revenue from the last four quarters by the current total value.

No-new-revenue tax rate to pay for state criminal justice mandate

Section 26.044 of the Tax Code says that during the first tax year, a county approves a tax rate after September 1, 1991, and during which the state criminal justice mandate applies, the county’s no-new-revenue maintenance and operation (M&O) rate will be increased. The formula for the rate of increase is:

State criminal justice mandate / (Current total value – New property value)

For the second and subsequent tax years—and if the amount spent for the state criminal justice mandate was increased over the previous year—the no-new-revenue M&O rate will increase. The formula for the rate of increase is the following:

(This year’s state criminal justice mandate – Previous year’s state criminal justice mandate) / (Current total value – New property value)

Tax rate adjustment for indigent health care

Section 26.0441 of the Tax Code says that during the first tax year, a county approves a tax rate after January 1, 2000, and during which the enhanced minimum eligibility standards for indigent health care apply to the taxing unit, the no-new-revenue M&O rate will increase. The formula for the increase is as follows:

Amount of increase = Enhanced indigent health care expenditures / (Current total value – New property value)

During each subsequent tax year, if the enhanced indigent health care expenses surpass the expenses from the previous year, the no-new-revenue M&O rate will increase. The formula for the increase is indicated below:

Amount of increase = (Current tax year’s enhanced indigent health care expenditures – Previous tax year’s indigent health care expenditures) / (Current total value – New property value)

When there is an increase in the no-new-revenue M&O rate, the taxing unit is required to publish the information in a newspaper and on the taxing unit’s website.

 

Your property taxes will be aggressively appealed every year by the #1 property tax firm in the country. If your taxes are not reduced you PAY NOTHING, and a portion of the tax savings is the only fee you pay when your taxes are reduced! Many FREE benefits come with enrollment.

Property values are on the constant rise. It doesn’t only apply to one city but in all of Texas. This gives property owners anxiety when receiving their monthly mail.

Are you always worried about the changes in tax rates? This is why you need to look out for the deadline of filing a property tax protest.

property tax

The new Texas Tax Code has recent updates when it comes to options for property owners. These options are for people who want to protest property taxes.

Need to know more about what protest hearing notices are? What are the requirements needed to file them?

If you’d like to know what to do to lower the appraised value of your property, then read on below.

Starting an Effective Property Tax Protest Hearing

Property owners who’d like to lower their property appraised value can file an appeal. They can do this through the review board of their appraisal district. When there are higher values, it means there are higher taxes.

If you want to make sure that your appeal makes it to protest hearings, you need to prepare. Be armed with sound arguments to win over the review board.

How Does the Appraisal Review Board Go About the Protest Requirements?

The appraisal review board needs to supply owners a written notice. This notice needs to have the time, date, and place of the property tax appeal hearing. The notice should be in delivery at least 15 days before the actual hearing date.

Delivery should be in first-class postage. A delivery date does not begin from the date of receipt by the property owners. It begins when the notice is already in the mail.

The chief appraiser needs advance notice of the protest schedule from the board. The board needs to follow this for each hearing that is in submission.

The type of protest hearing also depends on the subject matter of the protest itself. There are different cases for each protest, which is why it’s vital to consider the situation.

When a protest is for a taxable estate, the notice is sent to the attorney general and the state agency. This also goes for the interest in possessing a real property owned by the state. If the property is from a political subdivision, the notice goes to its governing body.

Preparing for the Protest Hearing

There are certain ways that property owners can prepare for the hearing. The notice of the protest hearing can give anyone a nervous nudge, but it also helps to be ready. The tax reform gives property owners more options in filing a protest hearing. You need to make sure to get your message across.

Protests are a big help to property owners. This is because it saves you thousands of paying for taxes.

Each case has its own outcome, but protests give property owners the change they need. One common need for property owners is to keep the property taxes low.

If it helps to hold protests every year, then property owners can do so.

 

Your property taxes will be aggressively appealed every year by the #1 property tax firm in the country. If your taxes are not reduced you PAY NOTHING, and a portion of the tax savings is the only fee you pay when your taxes are reduced! Many FREE benefits come with enrollment.

A lot of people are happy about the latest Property Tax Bill for Texas. This update helped fix the major flaws found in the system, with the help of Senate Bill 2 (SB 2) of the Texas Property Tax Reform and Transparency Act of 2019.

Lowering of the tax rate is one of the most anticipated news of property owners. Rising property values is something that property owners are always concerned with.

To understand what the 41A.061 section or the renewal requirements for arbitrators call for, read more below and learn how to complete the requirements.

Property Tax Reform

This article helps to clarify how arbitrators become qualified for renewal.

What the Renewal of the Agreement for Arbitrator Qualification Is All About

According to SB 2 section 41A.061 (b)(c), there are updates on the arbitration review board (ARB) members. The ARB board training has updated requirements for existing and new members.

Property owners who might have had bad impressions of the members now have new hope. Part of the requirement for members is to go through an 8-hour training session.

This also goes the same for arbitrators who hear protests.

A Closer Look at How a Person Can Continue to Serve as Arbitrator

If you want to know the exact requirements that arbitrators need to qualify, we’ll break them down for you.

There needs to be a qualified arbitrator in the registry. This should be in place until the 2nd anniversary of the date when the person was first added. An arbitrator is a person “officially” appointed to help settle disputes.

To be in the registry after the 2nd anniversary, renewal of the arbitrator agreement is in need. The renewal needs to be close to the issuance of the license or certification dates.

Requirements to Renewing a Person’s Arbitrator Position

To keep your position as an arbitrator you must file a renewal application. That person should follow what the comptroller advises him/her about the application.

You also need to make sure that you meet the arbitrator requirements mentioned above.

It’s also important that an applicant has completed at least 8 hours of education. The education requirement includes continuing education in arbitration and alternative dispute resolution procedures. Bear in mind that education should come from the following:

It’s also important to note that the person needs to complete the education at least 2 years prior. The applicant shouldn’t have skipped these and has had continuous education.

How Is a Person Removed from the Registry?

One thing that applicants or current arbitrators wouldn’t want to happen is removal. This is possible as long as a property owner or a group of owners have issues against you.

Arbitrators can face registry removal when their agreement renewal is being denied. They can also face removal if the issues work against them. This means when the comptroller determines a good cause for removal, it’s implemented.

Things that can get an arbitrator removed include having a repeated bias. If there is evidence of misconduct, it can also remove one’s position. Simply put, a person can face removal from service if they have misconduct while acting as an arbitrator.

The Importance of Renewals and Following the Requirements

As more and more property owners want good changes, these changes need implementation. The new tax reform law gives property owners more freedom and options with their taxes.

This is why the updates on the tax reform law focus on making things easier for property owners. If you are a good arbitrator, you will still have your place. You have to make sure that you and the property owners are in good standing with each other,

Of course, completing your application and ensuring you have the education is crucial.

 

Your property taxes will be aggressively appealed every year by the #1 property tax firm in the country. If your taxes are not reduced you PAY NOTHING, and a portion of the tax savings is the only fee you pay when your taxes are reduced! Many FREE benefits come with enrollment.

The Texas Administrative Code received an update this year. This is something that many property owners in Texas have been waiting for. This is because there have been quite a few flaws with the tax code in recent years.

Thanks to the new tax reform law, a lot of options became open to property owners. Not only are the tax rates reviewed, but the qualifications for arbitrators as well.

The appraisal review board has come up with a qualifying list. This is for current and new applicants who wish to serve as arbitrators.

Need to know more about the updates? Then read on below to see what these qualifying requirements are.

Property Tax Code

This article aims to help you understand what the significant changes are in the tax code.

The Registry and Qualifications to Be an Arbitrator

Arbitrators are independent bodies or people appointed to help settle disputes. You can see them in protest hearings and other related tax reform situations.

It’s important for property owners to know their arbitrators and trust them. It is also vital that arbitrators have the right education for them to get the position.

The comptroller needs to have the list of qualifying applicants. Applicants are those who agree to serve as arbitrators and have the qualification.
The applicant should be a licensed attorney in the state.
The applicant needs to complete 30 hours of training. This training should be in arbitration and alternative dispute resolution procedures. Training needs to be from a college or a legal/real estate trade association. Establishments that offer the training have to have the right certification.

What Are the Requirements That Legal Professionals Should Comply?

Given that licensed attorneys are being accepted as applicants, how do they qualify? There are certain requirements that let a legal professional serve as an arbitrator. Below are the needed conditions they have to pass.

The license should be at least five years before a person serves as an arbitrator for the following:

Arbitration Fees: How Much Should One Collect?

Arbitration fees can also be tricky. But the tax reform code does address what should be the right fee for the service. According to the update, the arbitration fee should be as follows:

What an Arbitrator Training Program Should Be About

The training program that arbitrators must complete should be about property tax law. This is to prepare them before conducting an arbitration hearing.

These hearings cover the appeal of an appraisal review board order. This is where the protests are under review and determined.

The training program needs to emphasize requirements in equal and uniform property appraisal. They should also be around four hours long. Training also needs prior approval from the comptroller.

Are You Qualified to Be an Arbitrator? Do You Now Know How to Choose One?

Whether you are applying or checking applicants, it helps to know the requirements. This helps give you more understanding about what the job is all about. It might be normal for you to encounter arbitrators. But now you know more about their process of recruitment.

Learning about the qualifying requirements helps you understand the process. You’re now aware of what arbitrators need to do before landing the title.

Your property taxes will be aggressively appealed every year by the #1 property tax firm in the country. If your taxes are not reduced you PAY NOTHING, and a portion of the tax savings is the only fee you pay when your taxes are reduced! Many FREE benefits come with enrollment.

A top priority of state lawmakers for many years, the Texas Property Tax Reform and Transparency Act of 2019 was finally signed into law last month. The expansive Senate Bill 2 (SB2) aims to slow the growth of property taxes in the state. The goal is to ease the huge tax burden on property owners.

SB2 makes several changes to the property tax appraisal and collection processes. New policies and requirements, like the publishing of certain data on official websites, are meant to make property tax systems easier for Texans to understand.

property tax terms

Among the amendments included in SB2 are those that define or redefine terms used in the Tax Code. These terms include the following:

“De minimis rate”

SB2 adds Subdivision 8-a to the Tax Code. Subdivision 8-a defines the term “de minimis rate” and how it is calculated. “De minimis rate” is the total of (1) the no-new-revenue maintenance and operations rate (M&O) of a taxing unit, (2) the current debt rate of a taxing unit, and (3) the rate that will impose taxes amounting to $500,000 when applied to the current total value of a taxing unit.

“Special taxing unit”

SB2 also adds Subdivision 19, which defines the term “special taxing unit,” to the Tax Code. “Special taxing unit” refers to a taxing unit, with the exception of a school district, that has a proposed M&O rate of 2.5 cents or fewer per every $100 of taxable value for the current tax year. A special taxing unit can also mean a hospital district or a junior college district.

“Excess collections”

There is a major change to the definition of “excess collections.” It is now defined as the amount by which debt taxes collected during the previous tax year exceeded the amount expected in the previous year’s calculation of the voter-approval tax rate. SB2 introduced “voter-approval tax rate” as an alternative to “rollback tax rate.”

The taxing unit’s collector is responsible for certifying the excess collections.

“Last year’s levy”

The term “last year’s levy” refers to the total amount of taxes refunded by a taxing unit in the previous year for tax years before that year. It also includes the taxes that would be generated when the total rate adopted by the governing body in the previous year is multiplied by the total taxable value of property found on the appraisal roll for the previous year.

The total taxable value includes any taxable value reduced in an appeal based on Chapter 42 of the Tax Code. The appraisal roll includes all supplements and corrections except for those made according to Section 25.25 of the Tax Code as of the calculation date.

The definition indicates that the previous year’s taxable value for a school district will exclude the total value of homesteads that have qualified for a tax limitation. It also says that the previous year’s taxable value for a municipality, county, or junior college district will exclude the total value of homesteads that have qualified for a tax limitation.

SB2 adds a new criterion to the definition of “last year’s levy.” It adds “the portion of taxable value of property that is the subject of an appeal under Chapter 42 on July 25 that is not in dispute.”

“No-new-revenue maintenance and operations rate”

“No-new-revenue maintenance and operations rate” replaced the term “effective maintenance and operations rate.” This rate is generated in dollars per $100 of taxable value. It is obtained by using the formula:

No-new-revenue maintenance and operations rate = (Last year’s levy – last year’s debt levy – last year’s junior college levy) / (Current total value – new property value)

 

Your property taxes will be aggressively appealed every year by the #1 property tax firm in the country. If your taxes are not reduced you PAY NOTHING, and a portion of the tax savings is the only fee you pay when your taxes are reduced! Many FREE benefits come with enrollment.

The Texas Property Tax Reform and Transparency Act of 2019 aims to reduce the tax burden on property owners. It does this by requiring voter approval before taxing units can increase their property tax revenue. It also requires limits on certain tax increases.

The new legislation amends Section 26.045 of the Tax Code. This section lays out the requirements for counties, cities, and special districts to avail of voter-approval tax rate relief through pollution control.

Business man and Tax burden

Here’s what the law says:

Voter-approval tax rate relief and pollution control

According to the Tax Code, political subdivisions of the state of Texas can receive voter-approval tax rate relief by meeting certain pollution control requirements. Political subdivisions include cities, counties, villages, towns, and special districts.

The law says that a political subdivision’s voter-approval tax rate will be increased by the rate that, when applied to the current total value, will impose taxes equal to what the political subdivision will spend from its maintenance and operations fund on a pollution control device, facility, or method.

The facility, method, or device must meet the requirements for a permit from the Texas Commission on Environmental Quality. It must control, reduce, prevent, or track land, water, or air pollution. It can be a building, structure, machinery, equipment, or installation.

How to get voter-approval tax relief for pollution control

For its voter-approval tax rate to be adjusted, the political subdivision must submit a permit application or a permit exemption request to the executive director of the Texas Commission on Environmental Quality. The application or request must provide sufficient information about the pollution control facility, device, or method.

This information must include the expected environmental benefits of the device, facility, or method on air, land, or water pollution control. It must state the estimated cost of the device, facility, or method. It must also explain the exact purpose of the pollution control device, method, or facility.

After the executive director of the Texas Commission on Environmental Quality receives the information, he or she will check if the device, facility, or method is used for pollution control wholly or partly. The executive director will then report his findings to the political subdivision. The letter will state what part of the cost of the facility, method, or device is for pollution control.

The political subdivision will pay a fee to have their property inspected. The fee charged by the Texas Commission on Environmental Quality to determine if the property is for pollution control should not be more than the administrative costs for determining the purpose of the property, processing the information, and issuing the letter.

After receiving the letter from the Texas Commission on Environmental Quality, the political subdivision will provide a copy to its tax assessor. The letter from the commission will serve as conclusive evidence that the property is for pollution control. The tax assessor will then adjust the political subdivision’s voter-approval tax rate.

List of pollution control facilities, devices, and methods

The Tax Code has a list of facilities, devices, or methods for land, water, and air pollution control. The list includes:

Click here for the full list. The Texas Commission on Environmental Quality updates the list every three years. It can remove an item from the list if there is evidence that it has no pollution control benefits.

Your property taxes will be aggressively appealed every year by the #1 property tax firm in the country. If your taxes are not reduced you PAY NOTHING, and a portion of the tax savings is the only fee you pay when your taxes are reduced! Many FREE benefits come with enrollment.

Texas Gov. Greg Abbott signed the Texas Property Tax Reform and Transparency Act of 2019 into law last month. The new legislation, long a priority of Texas lawmakers, introduces measures that will reduce the tax burden on property owners.

New Rules For Hearings

One of the ways it does this is by requiring voter approval before a taxing unit can increase its property tax revenue. Section 26.07 of the Tax Code states the requirements for an election to approve a new tax rate for a taxing unit that is not a school district.

Here’s what it says.

When are elections for the approval of a tax rate held?

Section 26.07 goes into detail about the requirements and procedures for an election to approve a new tax rate. This only applies to taxing units that are not school districts.

The registered voters of a taxing unit will hold an election for the approval of a new tax rate if:

An election to approve the tax rate adopted by a governing body is not necessary when there is an increase in expenditure in response to a disaster. These disasters include hurricanes, floods, tornados, wildfires, and other natural calamities, excluding drought.

To qualify for this exemption, the disaster must have made a significant impact on the taxing unit. The governor must have declared a part of the area covered by the taxing unit as a disaster area. The tax rate in question is for the year following the one in which the disaster occurred.

How is an election to approve a new tax rate conducted?

The election will be held in the taxing unit on a date prescribed by the Election Code. Specifically, it will be on the first Tuesday after the first Monday in November of the applicable tax year. The order for the election must be issued not later than 71 days before the election.

For the election, the ballots must state the adopted tax rate, the tax rate for the previous tax year, and the difference between the voter-approval tax rate and the adopted tax rate.

What happens after the election?

If a majority of the votes favors the proposition, the tax rate for the current tax year is the rate that was adopted. If a majority of the votes rejects the proposition, the tax rate for the current tax year is the voter-approval tax rate.

If the election results in the adopted tax rate being rejected and the tax bills have already been mailed, the tax assessor will mail corrected tax bills. The new bills will include an explanation for the corrected bill.

If a property owner has already paid taxes using the adopted tax rate and the election results in the adopted tax rate being rejected, the taxing unit will issue a refund. The refund will be the difference between the taxes paid and the actual amount due based on the voter-approval tax rate.

The taxing unit will issue the refund immediately as long as the difference is at least $1. If the difference is less than $1, the taxing unit will refund the amount on request of the taxpayer.

Your property taxes will be aggressively appealed every year by the #1 property tax firm in the country. If your taxes are not reduced you PAY NOTHING, and a portion of the tax savings is the only fee you pay when your taxes are reduced! Many FREE benefits come with enrollment.

The Texas Property Tax Reform and Transparency Act of 2019 aims to make the property tax appraisal and collection systems more transparent. It also seeks to make it easier for Texas property owners to understand how tax rates are calculated. The array of amendments it introduced includes those that define “no-new-revenue” tax rates and “voter-approval” tax rates.

According to Section 26.04 of the new law, the taxing unit’s assessor must submit the appraisal roll to the governing body of the taxing unit. When the appraisal roll is ready, a designated officer or employee will calculate the taxing unit’s no-new-revenue tax rate and its voter-approval tax rate.

In the new legislation, “no-new-revenue” replaces “effective” while “voter-approval” replaces “rollback.” This is how you compute for the tax rates:

“No-new-revenue tax rate”

“No-new-revenue tax rate” is conveyed in dollars per $100 of taxable value. You can get the no-new-revenue tax rate using this formula:

No-new-revenue tax rate = (Last year’s levy – Lost property levy) / (Current total value – New property value)

“Voter-approval tax rate”

“Voter-approval tax rate” is also generated in dollars per $100 of taxable value. You can determine the voter-approval tax rate using these formulas:

For special taxing units:

Voter-approval tax rate = (No-new-revenue maintenance and operations rate x 1.08) + Current debt rate

For taxing units that are not special taxing units:

Voter-approval tax rate = (No-new-revenue maintenance and operations rate x 1.035) + (Current debt rate + Unused increment rate)

Additional sales and use tax

There are different formulas for obtaining the no-new-revenue tax rate and the voter-approval tax rate for the first year in which a taxing unit requires the collection of additional sales and use tax. These are as follows:

No-new-revenue tax rate = (Last year’s levy – Lost property levy) / (Current total value – New property value) – Sales tax gain rate

Voter-approval tax rate for special taxing units = (No-new-revenue maintenance and operations rate x 1.08) + (Current debt rate – Sales tax gain rate)

Voter-approval tax rate for taxing units that are not special taxing units = (No-new-revenue maintenance and operations rate x 1.035) + (Current debt rate + Unused increment rate – Sales tax gain rate)

You can get the “sales tax gain rate” by dividing the expected revenue from the additional sales and use tax in the coming year by the current total value. Sales tax gain rate is expressed in dollars for every $100 of taxable value.

Provisions

The no-new-revenue tax rate for a county is the total of the no-new-revenue tax rates for each type of tax that the county levies. The voter-approval tax rate for a county is the total of the voter-approval tax rates for each type of tax that the county levies.

The 2019 tax reform legislation adds the following amendments:

In computing for the no-new-revenue tax rate and the voter-approval tax rate, the officer or employee designated by the taxing unit must use the tax rate calculation forms provided by the comptroller.

Before the designated officer or employee submits the no-new-revenue tax rate and the voter-approval tax rate to the taxing unit’s governing body, he or she must first certify on the tax rate calculation forms that he or she has calculated the rates using the values in the certified appraisal roll.

The designated officer or employee must submit the tax rates to the governing body by August 7. The new law also says that he or she must publish the rates on the home page of the taxing unit’s website. Before this, the tax code required the designated individual to publish these rates in a newspaper or deliver them by mail to each property owner in the taxing unit.

 

Your property taxes will be aggressively appealed every year by the #1 property tax firm in the country. If your taxes are not reduced you PAY NOTHING, and a portion of the tax savings is the only fee you pay when your taxes are reduced! Many FREE benefits come with enrollment.

Since the passing of the new property tax reform bill, which is the Texas Property Tax Reform and Transparency Act of 2019, property owners can expect to enjoy paying a lower tax rate. However, the new changes in the law can bring with it uncertainty and confusion as well. This is especially true when the season to submit rendition statements or property reports comes around.

TAX DEADLINE

Property owners are required by law to file their rendition statements or property reports to the chief appraiser of their district. Under the new tax code, property owners or taxpayers have to deliver these documents after January 1. The old filing date, January 1, no longer applies.

A taxpayer then has until April 1, rather than April 15, to finish filing all the required documents for appraisal. Exceptions to the filing date are provided in Section 22.02 (Rendition of Property Losing Exemption during Tax Year or for which Exemption Application Is Denied). The two exceptions apply as follows:

  1. When the person who owns the property on the date applicability of the exemption terminates shall render the four (4) property for taxation within thirty (30) days after the date of termination, provided that an exemption applicable to a property on January 1 terminates during the tax year
  2. At the point when the main appraiser refuses an application for an exclusion for property depicted by Section 22.01(a), the individual who owns the property—on the date the application is denied—will render the property for tax assessment in the way given by Section 22.01 within 30 days after the date of refusal.

However, people who are unfamiliar or unaware of the new filing dates might end up missing it altogether. Especially when they assume they still have until April 15 to file their rendition statement or property report. Good thing the new tax reform code has a solution for that.

Taxpayers still have leeway to avoid paying the penalty. A taxpayer can request for an extension to the deadline. According to Section 22.23(d) of the new code, a taxpayer can write to the chief appraiser asking for an extension to the filing deadline. When the written request is granted, the taxpayer is given until May 1 to complete the rendition statement or property report.

Failure to file their rendition statements or property report within these dates will result in paying the penalty. According to the code, the chief appraiser will impose an amount that is equal to 10 percent of the total amount of taxes imposed on the property for that year by taxing units participating in the appraisal district.

So who are these people or taxpayers who are required to render information about the property that they own? They are the following:

The property the owner has to render is classified as real property (land, buildings, and items attached to the land) or as personal property, which are items owned but are not attached to the land. This includes a personal property with a total value of $500 or more that used to make an income (e.g., computers, equipment, machinery, fixture, finished goods).

After the new year, make sure to get those rendition statement forms filed, or be sure to write a letter of extension to the deadline in a timely manner.

Your property taxes will be aggressively appealed every year by the #1 property tax firm in the country. If your taxes are not reduced you PAY NOTHING, and a portion of the tax savings is the only fee you pay when your taxes are reduced! Many FREE benefits come with enrollment.

The Texas Property Tax Reform and Transparency Act of 2019, also known as the SB2 (Senate Bill 2), was recently approved. The main goal of the controversial bill is to help ease the tax burden on Texas property owners.

SB2 introduces numerous amendments to the Tax Code. These amendments include ones that put caps on some property tax increases, introduce new ways to assist taxpayers, and improve the collection of property taxes in Texas and the process of property appraisal. SB2 also amends some details about the Appraisal Review Board, particularly its special panels.

What is an Appraisal Review Board?

The local administrative district judge appoints the Appraisal Review Board consisting of private residents. ARB members must have lived in the appraisal district for at least two years and must meet specific eligibility requirements before they can serve in the Appraisal Review Board. All applicants go through background checks.

The ARB is an independent entity and functions separately from the appraisal district. Its main role is to resolve disputes about property appraisals, property values, tax exemptions, appraisal rolls, and other taxing issues between property owners and the appraisal district.

The ARB does not have a role in property appraisal or in the everyday operations of the appraisal district. It can only act on protests filed with it.

Assisting in the resolution of property owner protests is what the Appraisal Review Board does most often. When a property owner files a protest, a hearing with the Appraisal Review Board is set.

During the hearing, the property owner and the appraisal district representative both get a chance to present evidence before the three-person ARB panel. After all the evidence has been taken into consideration, the ARB will determine if the protest is valid. The decision of the Appraisal Review Board is only valid for that tax year.

Members of the Appraisal Review Board are required to be unbiased and to comply with the Texas Property Tax Code. They are also banned from talking about property tax protests outside the protest hearing. The law is strict about communication between members of the ARB and employees of the appraisal district or the Chief Appraiser.

ARB members serve staggered two-year terms with a limit of three consecutive terms. The Board meets monthly to carry out supplemental duties. Most of the meetings of the Appraisal Review Board are open to the public.

What are ARB special panels?

Amendments to the Tax Code define what an Appraisal Review Board special panel is and what it does. According to those amendments, an Appraisal Review Board shall create special panels to handle protest hearings on properties that

1. Have an appraised value equal to or greater than the minimum eligibility amount for the current tax year

[The Comptroller determines the amount by February 1 and publishes it in the Texas Register. For each succeeding tax year, this amount is equal to the minimum eligibility amount of the previous tax year as adjusted for inflation. For the 2020 tax year, the minimum eligibility amount is $50 million.]

2. Fall under one of the following categories:

commercial real and personal property
real and personal property of utilities
multifamily residential real property
industrial and manufacturing real and personal property

A special panel is made up of three Appraisal Review Board members who are appointed by the ARB chairman to serve on the special panel.

Aside from conducting appraisal protest hearings on the properties described above, an Appraisal Review Board special panel may also conduct protest hearings on properties that do not fall under the aforementioned description but were assigned by the ARB chairman to the panel.

Your property taxes will be aggressively appealed every year by the #1 property tax firm in the country. If your taxes are not reduced you PAY NOTHING, and a portion of the tax savings is the only fee you pay when your taxes are reduced! Many FREE benefits come with enrollment.

The highly anticipated SB2 (Senate Bill 2) or the Texas Property Tax Reform and Transparency Act of 2019 aims to lift the tax burden on property owners, make tax collection and payment easier, and improve services to taxpayers.

Appraisal board of Directors

One of the ways it amends the Tax Code is how it defines the need for and roles of auxiliary members of the Appraisal Review Board of each appraisal district. Here’s what you need to know about auxiliary members of the ARB and their role in special panels and taxpayer protest hearings.

What is the Appraisal Review Board?

The Appraisal Review Board of each appraisal district is responsible for reviewing appraisal records, hearing taxpayer protests, and making decisions about those protests. It is made up of independent citizens who collectively have the power to solve disputes about property tax appraisals and other taxpayer issues.

The local administrative district judge appoints the members of the ARB based on certain eligibility requirements. These individuals have staggered two-year terms. None of the members, whether regular or auxiliary, may be appointed to the ARB for more than three consecutive terms.

All the members of the Appraisal Review Board receive compensation for their service. The funds for their compensation is taken from the annual budget of the appraisal district. ARB members are required to undergo annual training workshops that are sponsored by the Comptroller’s Property Tax Assistance Division.

Can an auxiliary member of the ARB hear taxpayer protests?

Section 6.414(d) of the Tax Code says that an auxiliary member of the Appraisal Review Board is allowed to hear taxpayer protests. The section was amended to indicate that an auxiliary board member may only hear taxpayer protests before a special ARB panel if he or she is eligible to be appointed to the special panel.

In addition, if one or more auxiliary board members sit on a panel to conduct a taxpayer protest hearing, the number of auxiliary ARB members will reduce the number of regular ARB members required to make up the panel. In this instance, an auxiliary board member is considered a regular ARB member and will serve as such for the duration of the protest hearing.

Auxiliary board members may not vote on any final determination by the Appraisal Review Board. They cannot serve as chairman or secretary of the Board and are not counted toward a quorum.

Special ARB panels and eligibility of auxiliary ARB members

The Tax Code explains that special panels are established by the Appraisal Review Board to conduct protest hearings on types of properties identified in Section 6.425. The ARB chairman appoints the three ARB members for each special panel.

To be eligible for appointment into a special panel, an ARB member must

  1. have a Juris Doctor degree or its equivalent,
  2. have a Master of Business Administration degree,
  3. be licensed as a Certified Public Accountant,
  4. be accredited as a Senior Appraiser by the American Society of Appraisers,
  5. be licensed as a real estate broker or real estate sales agent,
  6. hold a CAE or Certified Assessment Evaluator professional designation from the International Association of Assessing Officers,
  7. hold an MAI professional designation from the Appraisal Institute, and
  8. have a minimum of 10 years of experience in property tax consulting or appraisal.

If a member does not meet these eligibility requirements, the chairman of the ARB may still appoint him or her to a special panel if

  1. the number of people appointed to the Board is not enough to fill the positions on each panel and
  2. the ARB member being appointed to a special panel has earned a bachelor’s degree in any field.

Your property taxes will be aggressively appealed every year by the #1 property tax firm in the country. If your taxes are not reduced you PAY NOTHING, and a portion of the tax savings is the only fee you pay when your taxes are reduced! Many FREE benefits come with enrollment.

The Texas Property Tax Reform and Transparency Act of 2019 or SB2 (Senate Bill 2) aims to give property owners some much-needed relief from their usual tax burden. It introduces amendments that affect the way property appraisal and rate-setting are conducted. It also improves the way appraisal districts provide assistance to property taxpayers.

Among the many amendments to the Tax Code are those on the Appraisal Review Board and its members. It lays out the eligibility requirements for members, indicates the appointment process, and defines the members’ duties. It also explains what would make an individual ineligible to serve on the Appraisal Review Board.

What would make someone ineligible to serve on the ARB?

Section 6.412 of the Tax Code says that an individual cannot serve on the Appraisal Review Board if he or she:

  1. is related within the second degree by consanguinity or affinity to someone who is involved in the property appraisal business and is paid to conduct property appraisals for use in proceedings of the Appraisal Review Board
    (Note: Chapter 573 of the Government Code explains how the degree of consanguinity or affinity is determined);
  2. is related within the second degree by consanguinity or affinity to someone who is paid to represent property owners in proceedings of the Appraisal Review Board;
  3. owns property with delinquent taxes that have remained unpaid for more than 60 days after he or she was made aware of the delinquency, unless
    1. those taxes, along with any penalties and interest accrued, are being paid through an installment plan, or
    2. a suit to collect the taxes has been abated or deferred;
  4. is related within the third degree by consanguinity or within the second degree by affinity to a member of the Appraisal Review Board or the appraisal district’s board of directors;
  5. is an employee, an officer, or a member of the board of directors of the appraisal district;
  6. is an employee of the State Comptroller; and
  7. is an employee, an officer, or a member of the governing body of a taxing unit.

Important changes

The Tax Code has been amended to say that a person is ineligible to serve on the Appraisal Review Board of an appraisal district in a county with a population of more than 120,00 if he or she

  1. used to be an employee, officer, or a member of the board of directors of the appraisal district;
  2. served as an officer of a taxing unit or a member of the governing body for which the district appraises property (this applies until the fourth anniversary of the date when the person stopped being an officer or a member); and
  3. participated in an Appraisal Review Board proceeding and was compensated for doing so within the two-year period before he or she is appointed.

Before SB2, this subsection applied only to appraisal districts established in counties with a population of more than 100,000.

The Tax Code also indicates that an individual must not have served for all or part of three consecutive terms as a board member or an auxiliary board member of the Appraisal Review Board to be eligible to serve on the Appraisal Review Board.

Penalty for committing an offense under this Section

An Appraisal Review Board member commits an offense if he or she continues to hold the position despite being related within the second degree by consanguinity or affinity to someone who

  1. is involved in the property appraisal business and receives compensation to conduct property appraisals for use in proceedings of the Appraisal Review Board, or
  2. is compensated to represent property owners in proceedings of the Appraisal Review Board.

This type of offense is a Class B misdemeanor.

Your property taxes will be aggressively appealed every year by the #1 property tax firm in the country. If your taxes are not reduced you PAY NOTHING, and a portion of the tax savings is the only fee you pay when your taxes are reduced! Many FREE benefits come with enrollment.

The Texas Property Tax Reform and Transparency Act of 2019, also known as SB2 (Senate Bill 2), introduced several amendments to the existing Tax Code that will place limits on certain tax increases and improve the process of property tax assessment. SB2 also added a new section about residential property owner assistance and the Chief Appraiser’s role in making it available to property tax owners. Here’s what it says:

Request For New Hearing Date

Chief Appraiser’s list

According to Section 6.16 of the Tax Code, the Chief Appraiser may maintain a list of the individuals who have taken it upon themselves to provide free assistance to residential property owners. The assistance will be offered to those residential property owners who are occupying their property as their principal residence.

The individuals to be included in the Chief Appraiser’s list are:

  1. A licensed real estate broker or a sales agent,
  2. A licensed or certified real estate appraiser, and
  3. A registered property tax consultant

Eligibility requirements for a real estate broker

The amendment specifies that the real estate broker included in the Chief Appraiser’s list must be one who is licensed under the requirements in the state’s Occupations Code.

According to the Occupations Code, licenses for real estate brokers are only granted to applicants who:

  1. have had active experience as a license holder in the state of Texas in the four years before the 60 months preceding the date the application was filed, and
  2. have had a minimum of 60 semester hours of postsecondary education, which must include at least 10 semester hours of qualifying real estate courses. Two of those hours must have been on a real estate brokerage course that was completed two years or fewer before the application was filed. At least 42 of those hours must be of qualifying real estate or related courses approved by the Texas Real Estate Commission.

Eligibility requirements for a real estate sales agent

The Occupations Code says that a person seeking a sales agent license must provide evidence that he or she has finished a minimum of 12 semester hours of postsecondary education. At least four of those hours must be on principles of real estate. There must also be at least two hours each of contract law, agency law, real estate finance, and contract forms and addendums.

Eligibility requirements for a real estate appraiser

The Occupations Code also specifies the requirements needed for an individual to get a license or a certificate as a real estate appraiser. An applicant must

  1. have passed the appraiser examination from the Appraiser Qualifications Board
  2. complete the educational qualifications or number of classroom hours required by the Board,
  3. prove that he or she has the minimum number of hours of appraisal work required by the Board,
  4. prove that he or she is honest and trustworthy, and
  5. disclose his or her criminal history and other required information.

Eligibility requirements for a property tax consultant

To be registered as a property tax consultant in the state of Texas, an applicant must

  1. complete a minimum of 40 hours of educational courses determined by the executive director, which must include at least four hours on laws and legal issues related to property tax consultation in the state;
  2. pass a competency exam, and
  3. prove that he or she has completed at least four classroom courses or programs on property tax consultation.

The Chief Appraiser’s responsibilities aboutthe list

The Chief Appraiser must maintain the list and furnish property owners a copy upon request. The list must be available on the website of the appraisal district. It must be organized by county and must contain the name, job title, and contact details of each person who will provide free residential property assistance.

Your property taxes will be aggressively appealed every year by the #1 property tax firm in the country. If your taxes are not reduced you PAY NOTHING, and a portion of the tax savings is the only fee you pay when your taxes are reduced! Many FREE benefits come with enrollment.

Lawmakers recently passed the Texas Property Tax Reform and Transparency Act of 2019. Also known as SB2 (Senate Bill 2), its goal is to help lift the tax burden off Texas property owners. With the bill, the Tax Code now includes improvements to the process of property tax collection and new ways of assisting property tax owners, as well as limits to some property tax hikes.

SB2 amends some details about membership into the Appraisal Review Board. Here’s what the Tax Code says now:

Texas Property Tax Reform

Appraisal Review Board membership

Normally, the Appraisal Review Board (ARB) for each appraisal district would consist of three members. But with the addition of a few subsections, the Tax Code now indicates that the size of the Appraisal Review Board may be increased.

The number of additional members to the Board depends on what the board of directors deem appropriate. There can only be additional members if the majority of the current members pass a resolution to increase the size of the Board.

Why would there be additional Appraisal Review Board members?

Only those ARBs in districts established in counties with populations of one million or more can appoint additional members.

The board of directors will initiate a resolution to add more members to the Board and determine the number of additional members needed. The number of additional members will depend on the Board’s capability to handle its duties and the duties of the special panels established in Section 6.425 of the Tax Code.

How are additional ARB members chosen?

If the majority of the current members agree with the expansion of the Board, the local administrative district judge will start the selection of additional members. The judge will choose an “adequate number” of individuals to allow the ARB chairman to fill all the positions for every special panel.

After the additional members of the ARB have been chosen, the local administrative district judge will set each new member’s term of office.

How are Appraisal Review Board members chosen?

The Tax Code says that to be eligible as a member of the Appraisal Review Board, a person must be a resident of the district and must have lived there for at least two years. When there is a vacancy on the board, a new member is appointed by resolution of a majority of the board of directors.

In counties with populations of at least 120,000, the local administrative district judge appoints the members of the Appraisal Review Board. The judge goes over all the applications submitted to the ARB or the appraisal district. The appraisal district may provide tax information about each applicant to assist the judge in the appointment process.

It is the responsibility of the appraisal district to inform the ARB members or the local administrative district judge of the number of Board positions that need to be filled. It must also assist in the appointment process at the request of the judge or the commissioners.

A local administrative district judge who is appointing members of the Appraisal Review Board may do so directly or may appoint from three to five individuals to perform the duties of an ARB commissioner. An individual appointed as an ARB commissioner must have the same qualifications as those required of a Board member. An individual who has been appointed Board commissioner can still serve as a member of the Appraisal Review Board.

Appraisal Review Board members have a term of two years. Their terms begin on January 1 and are staggered so that the terms of about half of the members expire each year. An ARB commissioner may serve successive terms at the local administrative district judge’s discretion.

Your property taxes will be aggressively appealed every year by the #1 property tax firm in the country. If your taxes are not reduced you PAY NOTHING, and a portion of the tax savings is the only fee you pay when your taxes are reduced! Many FREE benefits come with enrollment.