Binding Arbitration Stephanie Mata Information and Customer - - PowerPoint PPT Presentation

Texas Comptroller of Public Accounts

Binding Arbitration

Stephanie Mata Information and Customer Services Supervisor

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Texas Comptroller of Public Accounts

Refund Processed Award Issued Hearing Scheduled and Held Arbitrator Assigned Once Accepted – Settlement Period CPA Accepts/Rejects/Asks for More Information CAD Completes Request and Sends to CPA File Request and Deposit with CAD Receive ARB Final Order

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Texas Comptroller of Public Accounts

History of Arbitration 2019 Legislative Changes Current and Future Rule Changes New Arbitration System Questions

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Texas Comptroller of Public Accounts

History of Arbitration

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89 404 647 839 994 1,079 1,255 1,528 1,598 1,489 2,154 10,697 10,761 4,358

• 2,000

4,000 6,000 8,000 10,000 12,000

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

Number of Requests

Texas Comptroller of Public Accounts

2018 Arbitrations by Deposit Amount

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2,971 6,873 613 240 288

$450 $500 $800 $1,050 $1,550

Texas Comptroller of Public Accounts

Number of Counties

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92 93 105

2016 2017 2018

Texas Comptroller of Public Accounts

2018 Agent Representation

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No Agent 20% Agent 80%

Texas Comptroller of Public Accounts

2018 Acceptance/Denials

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Accepted 82% Denied 18%

Texas Comptroller of Public Accounts

2018 Withdrawals

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Not Withdrawn 62% Withdrawn 38%

Texas Comptroller of Public Accounts

2018 Results

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Property Owner Win 53% CAD Win 47%

Texas Comptroller of Public Accounts

2019 Arbitration Law Changes - Immediate

SB 1876 - Contiguous

Same property

• wner

Improved or unimproved Touching or share a common boundary Determined using CAD records or legal descriptions

HB 1802

60 days to file Removes CAD certification Cure period for application defects 11

Texas Comptroller of Public Accounts

2019 Arbitration Law Changes – Jan. 1

SB 2

Arbitrator manual and training Contiguous (same as SB 1876) Arbitrators attending ARB training Arbitrator ineligibility Arbitrator assignment process – property owner choice 12

Texas Comptroller of Public Accounts

Arbitration Rule Changes - Now

9.4252 – Request for Arbitration 9.4253 – Agent Representation in Arbitration 9.4254 – Appraisal District Responsibility for Request 9.4255 – Comptroller Processing of Request 9.4261 – Provision of Arbitration Services 9.4264 – Payment of Arbitrator Fee, Refund of Property Owner Deposit, and Correction

• f Appraisal Roll

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Texas Comptroller of Public Accounts

9.4252 – Request for Arbitration

Filing date Contiguous definition Removes reference to wet ink signature

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Texas Comptroller of Public Accounts

AP-219 – Request for Binding Arbitration Form

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Updated to reflect statutory and rule changes Allows one person to receive the correspondence and another to receive the refund

Texas Comptroller of Public Accounts

9.4253 – Agent Representation in Arbitration

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Removes reference to wet ink signature Removes ability for property owner to cross through specific duties Allows an alternate agent to act without formal notification to CAD and arbitrator if with same company

Texas Comptroller of Public Accounts

50-791 Appointment of Agent(s) for Binding Arbitration

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Texas Comptroller of Public Accounts

50-791 Appointment of Agent(s) for Binding Arbitration

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Texas Comptroller of Public Accounts

9.4254 – Appraisal District Responsibility for Request

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Amends CAD rejection to only be for insufficient deposit Removes CAD certification Requires CAD to provide supporting documentation for unchecked items

Texas Comptroller of Public Accounts

9.4255 – Comptroller Processing of Request

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Adds cure period description Clarifies time period for timely withdrawal Removes reference to wet ink signature

Texas Comptroller of Public Accounts

9.4261 – Provision of Arbitration Services

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Filing date

Texas Comptroller of Public Accounts

9.4264 – Payment of Arbitrator Fee, Refund of Property Owner Deposit, and Correction of Appraisal Roll

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Clarifies time period for timely withdrawal

Texas Comptroller of Public Accounts

Arbitration Rule Changes - Upcoming

9.4256 – Comptroller Appointment of Arbitrators 9.4257 – Application for Inclusion in Comptroller’s Registry

• f Arbitrators

9.4259 – Arbitrator Eligibility for a Particular Appointment 9.4262 – Removal of Arbitrator from the Registry of Arbitrators

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Texas Comptroller of Public Accounts

9.4256 – Comptroller Appointment of Arbitrators

• Property owner may request in-county or out-of-

county arbitrator on request form

• If no arbitrators reside in the county, they have to be

assigned an out-of-county arbitrator

• Cannot designate a specific arbitrator

Assignment of Arbitrators

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Texas Comptroller of Public Accounts

9.4257 – Application for Inclusion in Comptroller’s Registry of Arbitrators Arbitration manual

• Training on manual
• Emphasis on equal and uniform
• ARB training for new applicants

New training

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Texas Comptroller of Public Accounts

9.4259 – Arbitrator Eligibility for a Particular Appointment Ineligibility from 5 years to 2 years

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Texas Comptroller of Public Accounts

9.4262 – Removal of Arbitrator from the Registry of Arbitrators Failure to complete required training

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Texas Comptroller of Public Accounts

Tips for Agents

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If you are not sure about something, call us Fill everything out Double-check your deposit Provide a taxpayer ID number, SSN, or FEIN Do not forget your AOA If the owner is not an individual, section 2 of the AOA must be completed

Texas Comptroller of Public Accounts

New system

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Electronic Filing Credit Card/Bank Draft Payments Electronic Communication Case Management and Reports

Texas Comptroller of Public Accounts

Questions?

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Texas Comptroller of Public Accounts

For More Information

Email Us:

ptad.cpa@cpa.texas.gov

Call Us:

800-252-9121

Visit the Arbitration Website:

comptroller.texas.gov/taxes/property-tax/arbitration/

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