SECTION 9.4253. Agent Representation in Arbitration

(a) Property owners may represent themselves or, at their own cost, may be represented in binding arbitration by the following agents, each of whom is required to hold a current and active license, certification, or registration:

(1) an attorney who is licensed in Texas;

(2) a person who is licensed as a real estate broker or sales agent under Occupations Code, Chapter 1101;

(3) a person who is licensed or certified as a real estate appraiser under Occupations Code, Chapter 1103;

(4) a property tax consultant registered under Occupations Code, Chapter 1152; or

(5) an individual who is licensed as a certified public accountant under Occupations Code, Chapter 901.

(b) An owner may authorize a specific individual, qualified under subsection (a) of this section, to act as an agent on his or her behalf in binding arbitration under Tax Code, Chapter 41A. The terms and conditions of subsections (c)-(h) of this section apply to agents qualified under subsection (a) of this section and to the manner in which these agents are appointed for binding arbitration.

(c) For a valid appointment of an arbitration agent to represent an owner in binding arbitration, the owner or authorized individual is required to complete and sign the comptroller-prescribed Appointment of Agent(s) for Binding Arbitration (Form 50-791). No other agent appointment or authorization form or document is acceptable. No signature other than the property owner's or an authorized individual's on Form 50-791 is valid. Neither an individual being designated as the property owner's agent under this section nor an agent appointed under Tax Code, §1.111, may sign the Appointment of Agent(s) for Binding Arbitration (Form 50-791) on behalf of the property owner. Submission of only the original, a paper copy, or an electronic image of the original physical document (such as a PDF) shall be accepted as a valid Appointment of Agent(s) for Binding Arbitration.

(d) Authorized actions the agent may take on a property owner's behalf with respect to the binding arbitration are as follows:

(1) sign and file or initiate the request for binding arbitration to start the appeal;

(2) receive and send communications regarding the arbitration proceeding;

(3) negotiate with the appraisal district to try to settle the case before the arbitration hearing;

(4) execute a settlement agreement with the appraisal district to resolve the protest without an arbitration hearing;

(5) withdraw a request for binding arbitration; and

(6) appear and represent the property owner at the binding arbitration hearing.

(e) The owner must identify on Form 50-791 a specific individual to act as agent and provide the agent's license or certificate number and type that qualifies under subsection (a) of this section. The owner also may identify a second, specific, qualified individual to act as an alternate agent. Unless the alternate agent is with the same organization as the first individual identified as an agent, an alternate agent shall not be recognized as authorized to act unless and until the alternate agent provides written notice to the appraisal district and to the appointed arbitrator that the first agent is not available. A company or business entity does not qualify as an agent. If an owner authorizes an agent to receive deposit refunds, the agent authorization form must include the agent's Social Security Number (SSN), Texas Identification Number (TIN) issued by the comptroller's office, Federal Employer Identification Number (FEIN) for sole proprietorships only, or Individual Taxpayer Identification Number (ITIN) issued by the Internal Revenue Service to individuals not eligible to obtain an SSN, in order for any deposit refund to be processed. Only the individual(s) designated in the Appointment of Agent(s) for Binding Arbitration (Form 50-791) may undertake representation of the property owner in the arbitration for which the form was submitted. No other individual, including a licensed attorney, may act on the property owner's behalf in that proceeding unless and until another subsequently executed Form 50-791 is completed that meets the requirements of this section.

(f) In completing Form 50-791, the property owner's name, current mailing address, phone number and email address (if available) are to be provided. If the property owner is not an individual, an authorized individual shall complete and sign the form on behalf of the property owner. This individual's name and contact information must be provided on the form, as well as the basis for his or her authority. The authorized individual may be asked to show their authority to sign on behalf of the property owner or legal entity. Contact information for neither the representative being designated nor an agent designated under Tax Code, §1.111, is permitted to be provided as either the property owner's or the authorized individual's contact information. If a concern arises regarding the authority of the agent to represent the property owner in a particular arbitration, the arbitrator, if one was assigned, shall contact the owner or authorized individual directly to resolve the matter.

(g) Once the property owner or authorized individual signs the Appointment of Agent(s) for Binding Arbitration (Form 50-791), it is valid for three years, expiring on the third anniversary of the date of its execution. Prior to expiration, the appointment may be revoked in writing. The property owner or authorized individual may revoke the Form 50-791 agent appointment at any time by delivery of written notice to the agent, and alternate agent if one was designated, to the address provided in the appointment form or the agent's last known address. A copy of the revocation notice is to be provided to the appraisal district and to the arbitrator appointed to the case.

(h) In undertaking representation of the property owner pursuant to Tax Code, §41A.08(b), including filing a Request for Binding Arbitration (Form AP-219), all agents certify that:

(1) he or she is acting as a fiduciary on behalf of the property owner in the specific arbitration proceeding for which the request was filed and agrees to undertake those duties specified in subsection (d) of this section the owner authorizes;

(2) a copy of the specific ARB order being appealed was provided to the property owner before the request for binding arbitration was filed; and

(3) the property owner knowingly authorized the agent's filing of the request for binding arbitration and his or her representation of the property owner in the arbitration regarding the specific ARB order being appealed.

(i) In order for an agent other than an appraisal district employee to represent an appraisal district, the chief appraiser must sign a written statement authorizing the agent to represent the district in the arbitration proceeding and provide a copy of this authorization to the property owner and the arbitrator at or before the time of the arbitration hearing.

Source Note: The provisions of this §9.4253 adopted to be effective May 29, 2018, 43 TexReg 3459; amended to be effective December 31, 2019, 44 TexReg 8327