Who maintains the registry of qualified arbitrators for property tax disputes?

The comptroller is responsible for maintaining the registry of qualified arbitrators for property tax disputes in Texas. This registry is crucial as it ensures that a pool of knowledgeable and skilled professionals is available to facilitate the arbitration process, helping to resolve disputes between property owners and local taxing entities.

The role of the comptroller includes overseeing various financial and tax-related operations within the state, and maintaining this registry falls within their administrative purview. By having a centralized authority like the comptroller manage the list of arbitrators, it promotes accountability and standardization in the arbitration process, ensuring that arbitrators meet certain qualifications.

In contrast, the appraisal review board primarily handles issues related to property value disputes but does not maintain the registry of arbitrators. The local taxing authority focuses on tax assessments and collections rather than overseeing arbitration processes. Lastly, while property owners' associations may represent individual property owners in disputes, they do not have the authority to maintain a registry of qualified arbitrators. Thus, the involvement of the comptroller is critical for an organized and fair arbitration experience in property tax matters.