TITLE 34. PUBLIC FINANCE

PART 1. COMPTROLLER OF PUBLIC ACCOUNTS

CHAPTER 9. PROPERTY TAX ADMINISTRATION

SUBCHAPTER K. ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS

The Comptroller of Public Accounts adopts amendments to §9.4202, concerning definitions, §9.4209, concerning refund and arbitrator fee processing, §9.4210, concerning revising the RBA request form, without changes to the proposed text as published in the May 15, 2026, issue of the Texas Register (51 TexReg 3353). The rules will not be republished.

The amendments to §9.4202 add a "lessee" definition, modify the "property owner" definition and renumber subsequent paragraphs. The amendment to §9.4209 updates references to §9.4223, regarding dismissal for lack of jurisdiction and §9.4244 regarding dismissal for lack of jurisdiction, to incorporate changes adopted in separate rule packages. The amendment to §9.4210 adopts by reference a revised RBA request form to include an option for lessees. The form may be viewed at https://comptroller.texas.gov/forms/ap-219.pdf.

The comptroller did not receive any comments regarding adoption of the amendments.

The amendments are adopted under Tax Code, §41A.13, which requires the comptroller to adopt rules necessary to implement Tax Code, §41A.011 (Right to Appeal by Person Leasing Property).

The amendments implement Tax Code §41A.011 (Right to Appeal by Person Leasing Property).

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on October 5, 2026.

TRD-202604243

Chris Blackwell

General Counsel and Associate Deputy Comptroller

Comptroller of Public Accounts

Effective date: October 25, 2026

Proposal publication date: May 15, 2026

For further information, please call: (512) 475-2220

DIVISION 2. LIMITED BINDING ARBITRATION FOR PROCEDURAL VIOLATIONS

34 TAC §9.4223

The Comptroller of Public Accounts adopts amendments to §9.4223, concerning dismissal for lack of jurisdiction, without changes to the proposed text as published in the May 15, 2026, issue of the Texas Register (51 TexReg 3355). The rule will not be republished.

The amendment to subsection (a) adds new paragraph (10) with an additional ground for mandatory dismissal of a request for LBA due to lack of jurisdiction.

The comptroller received comments regarding adoption of the amendment from Alvin Lankford, Chief Appraiser of the Williamson Central Appraisal District and Paul Johnson.

Mr. Lankford suggested that an amendment could be made to the rule to clarify that Limited Binding Arbitration hearings are limited only to procedural issues and exclude disputes involving matters of opinion, appraisal judgment, or appraisal methodology. The comptroller thanks Mr. Lankford for his comment, but declines to make a change to the rule noting that this would require an amendment to §9.4220 of this title, which is not currently being amended.

Mr. Lankford suggested that a new dismissal reason could be added for Limited Binding Arbitration filings not related to Appraisal Review Board hearings. The comptroller thanks Mr. Lankford for his comment, but declines to make a change to the rule as this issue is currently addressed in §9.4223(a)(3) of this title.

Mr. Lankford suggested that a new dismissal reason could be added for Limited Binding Arbitration filings concerning a property for which a Regular Binding Arbitration has already been decided or dismissed. The comptroller thanks Mr. Lankford for his comment, but declines to make a change to the rule as this issue is currently addressed in §9.4223(a)(3) of this title.

Mr. Lankford suggested removing the phrase "for the same issues" from the rule text because the language appears to permit successive Limited Binding Arbitrations involving the same Appraisal Review Board hearing. The comptroller thanks Mr. Lankford for his comment, but declines to make a change to the rule as the rule incorporates the legal doctrine of collateral estoppel which must be based on the same issue of fact or law.

Mr. Johnson commented that the amendment is unnecessary and would never be used. The comptroller thanks Mr. Johnson for his comment, but declines to make a change to the rule as it addresses a specific need to streamline the Limited Binding Arbitration process by incorporating the legal doctrine of collateral estoppel to preserve resources by preventing relitigating issues.

Mr. Johnson suggested the comptroller ensure the Property Tax Arbitration System allow all jurisdictional issues to be identified. The comptroller thanks Mr. Johnson for his comment, but declines to make a change to the rule as the comment does not relate to the rule.

Mr. Johnson suggested the comptroller ensure the Property Tax Arbitration System allow appraisal districts to upload supporting documentation for all jurisdictional issues. The comptroller thanks Mr. Johnson for his comment, but declines to make a change to the rule as the comment does not relate to the rule.

Mr. Johnson suggested the comptroller ensure the Property Tax Arbitration System doesn't allow for dismissal of a pending Limited Binding Arbitration prior to a hearing being held. The comptroller thanks Mr. Johnson for his comment, but declines to make a change to the rule as the comment does not relate to the rule.

The amendments are adopted under Tax Code, §41A.13 (Rules), which allows the comptroller to adopt rules necessary to implement Tax Code, §41A.

The amendments implement Tax Code, §41A.015 (Limited Binding Arbitration to Compel Compliance with Procedural Requirements Related to Protests).

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on October 5, 2026.

TRD-202604244

Chris Blackwell

General Counsel and Associate Deputy Comptroller

Comptroller of Public Accounts

Effective date: October 25, 2026

Proposal publication date: May 15, 2026

For further information, please call: (512) 475-2220

DIVISION 3. REGULAR BINDING ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS

34 TAC §9.4240, §9.4244

The Comptroller of Public Accounts adopts amendments to §9.4240, concerning request for RBA, and §9.4244, concerning dismissal for lack of jurisdiction, without changes to the proposed text as published in the May 15, 2026, issue of the Texas Register (51 TexReg 3356). The rules will not be republished.

The amendments to §9.4240 clarify and update the requirements and structure of the process for lessees to appeal an ARB order determining a protest of property value. The amendments to §9.4244 add additional instances where the arbitrator shall dismiss a request for RBA due to lack of jurisdiction.

The comptroller did not receive any comments regarding adoption of the amendments.

The amendments are adopted under Tax Code, §41A.13, which requires the comptroller to adopt rules necessary to implement Tax Code, §41A.011 (Right to Appeal by Person Leasing Property).

The amendments implement Tax Code, §41A.011 (Right to Appeal by Person Leasing Property).

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on October 5, 2026.

TRD-202604245

Chris Blackwell

General Counsel and Associate Deputy Comptroller

Comptroller of Public Accounts

Effective date: October 25, 2026

Proposal publication date: May 15, 2026

For further information, please call: (512) 475-2220