-
Strict ARB term limits (no more than six years)
-
ARB should be prohibited from raising a market value above the notified amount.
-
ARB members should be exclusively trained and compensated by the Property Tax Division of the Comptroller’s Office.
-
There should be separate market value and unequal appraisal components to each hearing.
-
Selection of ARB members to be administered by the Property Tax Division of the Comptroller’s Office for counties with a population over 120,000.
-
Creation of a Property Tax Division of the Comptroller’s Office training manual for binding arbitration (increased education).
-
Taxpayers should be given a mailing address or website link, with their Orders Determining Protest, to express their thoughts regarding their ARB experience.
-
Prohibit ARB hearings on Sundays or after 5:00 p.m. unless agreed to by the parties.
-
ARB must provide a written recommendation of its ruling at the conclusion of a hearing and the final written order within 15 days of the ARB hearing.
-
Documentation which an appraisal district will use at an ARB hearing that is not timely delivered to a requesting property owner or agent, cannot be used at the ARB hearing (automatic re-schedule; example TAD not following existing law).
-
ARB hearings can be scheduled in sequential order and the order must be followed unless the parties agree to change the order.