HB4613 - Relating to the award of attorney's fees to an appraisal district, appraisal review board, or chief appraiser that prevails in an appeal on the ground that a property has been appraised for ad valorem tax purposes unequally.

  89R16118 CS-D     By: Turner H.B. No. 4613       A BILL TO BE ENTITLED   AN ACT   relating to the award of attorney's fees to an appraisal district,   appraisal review board, or chief appraiser that prevails in an   appeal on the ground that a property has been appraised for ad   valorem tax purposes unequally.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 42.29, Tax Code, is amended by amending   Subsection (b) and adding Subsection (c) to read as follows:          (b)  Notwithstanding Subsection (a), the amount of an award   of attorney's fees to a 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)     An appraisal district, an appraisal review board, or a   chief appraiser that prevails in an appeal under Section 42.26 may   be awarded reasonable attorney's fees. The amount of the award may   not exceed $100,000.          SECTION 2.  Section 42.29, Tax Code, as amended by this Act,   applies only to an appeal under Chapter 42, Tax Code, for which a   petition for review is filed on or after the effective date of this   Act.          SECTION 3.  This Act takes effect September 1, 2025.