Bill Text: TX HB1956 | 2023-2024 | 88th Legislature | Engrossed

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Bill Title: Relating to the award of attorney's fees to a prevailing property owner in a judicial appeal of certain ad valorem tax determinations.

Spectrum: Partisan Bill (Republican 4-0)

Status: (Engrossed - Dead) 2023-05-09 - Referred to Local Government [HB1956 Detail]

Download: Texas-2023-HB1956-Engrossed.html

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88R5923 DRS-F
By: Geren, Metcalf, Toth, Cain H.B. No. 1956

A BILL TO BE ENTITLED
AN ACT
relating to the award of attorney's fees to a prevailing property
owner in a judicial appeal of certain ad valorem tax
determinations.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 42.29, Tax Code, is amended to read as
follows:
Sec. 42.29. ATTORNEY'S FEES. (a) A property owner who
prevails in an appeal to the court under this chapter of a
determination of a motion under Chapter 25 or of a protest under
Chapter 41 [Section 42.25 or 42.26, in an appeal to the court of a
determination of an appraisal review board on a motion filed under
Section 25.25, or in an appeal to the court of a determination of an
appraisal review board of a protest of the denial in whole or in
part of an exemption under Section 11.17, 11.22, 11.23, 11.231, or
11.24] may be awarded reasonable attorney's fees. Except as
provided by Subsection (c) and subject to Subsection (b), the [The]
amount of the award may not exceed the greater of:
(1) $25,000 [$15,000]; or
(2) 50 [20] percent of the total amount by which the
property owner's tax liability is reduced as a result of the appeal.
(b) Except as provided by [Notwithstanding] Subsection (c)
[(a)], the amount of an award of attorney's fees to the prevailing
property owner may not exceed [the lesser of:
[(1) $100,000; or
[(2)] the total amount by which the property owner's tax
liability is reduced as a result of the appeal.
(c) The amount of an award of attorney's fees to the
prevailing property owner is not subject to a limitation imposed by
this section if:
(1) the property owner prevails in an appeal under
Section 42.25 or 42.26; and
(2) the property owner qualifies the property as the
owner's residence homestead.
SECTION 2. The change in law made by this Act applies only
to an appeal filed under Chapter 42, Tax Code, on or after the
effective date of this Act. An appeal filed under Chapter 42, Tax
Code, before the effective date of this Act is governed by the law
in effect when the appeal was filed, and the former law is continued
in effect for that purpose.
SECTION 3. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2023.