Tax & Accounting Blog

Texas Appeals, Arbitration and Appraisal Records

Blog, ONESOURCE, ONESOURCE Property Tax August 1, 2013

Texas recently passed two laws regarding changes to their appeals and arbitration processes along with a bill regarding military addresses in appraisal records.

Alternative Property Tax Appeal

H316 was recently passed, which provides an alternative appeal process for property owners with property valued at over $1 million. This bill offers such taxpayers in all counties the option to appeal to the State Office of Administrative Hearings to hear real and personal property appeals, as well as appeals relating to the value of minerals, rather than the district court. Said appeals can only be heard in the following cities: Amarillo, Austin, Beaumont, Corpus Christi, El Paso, Fort Worth, Houston, Lubbock, Lufkin, McAllen, Midland, San Antonio, Tyler, and Wichita Falls. If the property subject to an appeal is not located in one of the listed jurisdictions, the administrative law judge will set the hearing in the jurisdiction closest in proximity to the property. This new appeals process is effective on January 1, 2014 and applies to all appeals thereafter. To read more about the bill, visit

Binding Arbitration

Recently enacted legislation eliminates the option of expedited binding arbitration for property owners wanting to appeal an Appraisal Review Board (ARB) order of determination. This change does not inhibit property owners from requesting regular binding arbitration. The Texas Comptroller has created or revised publications and forms to remove the expedited option. The change takes effect on 6/15/2013.

Addresses Kept Confidential in Appraisal Records

Effective 06/14/2013, home address information in ad valorem tax appraisal records are confidential for members of the United States military who have served in areas designated by the President as combat zones. To read more about this bill, visit