HB1286 - Relating to the award of attorney's fees to a prevailing property owner in a judicial appeal of certain ad valorem tax determinations.

      By: Geren H.B. No. 1286       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, 2025.