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The new arbitration chapter: tax relief without relief?During the recent legislative session, the Texas Legislature added a new chapter to the Texas Property Tax Code. Chapter 41A provides certain taxpayers with an alternative method of appealing an appraisal review board order: binding arbitration. The Legislature was apparently so proud of the new chapter that it passed it twice, and the Governor approved both bills. Though undoubtedly designed to provide relief to taxpayers, in practice that relief might be illusory. RECENT CASELAWBexar County Appraisal District v. Walton Castroville SHRL Investors, III, L.P. There is no specific requirement in the Tax Code that citation in a property tax appeal be served at any particular time. Jurisdiction of a tax appeal is not conditioned upon service by a particular date. In this case, the property owner had timely filed its appeal from a review board order, but citation service was not accomplished until some 10 months later. The appraisal district claimed that the delay in service deprived the trial court of jurisdiction. Because the Legislature has not conditioned a tax appeal upon service within a certain period of time, the appellate court refused to do so. PROPERTY TAX TIPSummary of proposed legislation available The Texas Legislature is currently meeting in a special session called by the governor on school financing. Legislation proposing changes in the Property Tax Code (as well as other selected tax issues) is summarized on the GPD Property Tax website. GPD will attempt to keep readers informed of the status of those bills during the current special session. Read the summary of proposed legislation. Upcoming deadlinesJuly 20 July 25 July 31 August 1 |
