LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 84TH LEGISLATIVE REGULAR SESSION April 20, 2015 TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB2292 by Parker (Relating to the award of attorney's fees in a judicial appeal of certain ad valorem tax determinations.), As Introduced No fiscal implication to the State is anticipated. The bill would amend Chapter 42 of the Tax Code, regarding judicial review of property tax cases, to permit a court to award reasonable attorney's fees (rather than using the attorney fee calculation procedure specified in current law) to a property owner who prevails in an appeal of a determination of an appraisal review board of a protest of the denial in whole or in part of certain specified property tax exemptions.It is unknown whether the granting of reasonable attorney's fees under the bill would result in higher or lower attorney's fees; consequently, the fiscal impact to local taxing units that pay for the appraisal districts' budgets cannot be estimated. There would be no fiscal impact on the state.The bill would take effect on September 1, 2015. Local Government Impact Passage of the bill would permit a court to award reasonable attorney's fees (rather than using the attorney fee calculation procedure specified in current law) to a property owner who prevails in an appeal of a determination of an appraisal review board of a protest of the denial of certain specified property tax exemptions. It is unknown whether the granting of reasonable attorney's fees under the bill would result in higher or lower attorney's fees; consequently, the fiscal impact to local taxing units that pay for the appraisal districts' budgets cannot be estimated. Source Agencies:304 Comptroller of Public Accounts LBB Staff: UP, KK, SD, SJS
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 84TH LEGISLATIVE REGULAR SESSION
April 20, 2015
TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB2292 by Parker (Relating to the award of attorney's fees in a judicial appeal of certain ad valorem tax determinations.), As Introduced
TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HB2292 by Parker (Relating to the award of attorney's fees in a judicial appeal of certain ad valorem tax determinations.), As Introduced
Honorable Dennis Bonnen, Chair, House Committee on Ways & Means
Honorable Dennis Bonnen, Chair, House Committee on Ways & Means
Ursula Parks, Director, Legislative Budget Board
Ursula Parks, Director, Legislative Budget Board
HB2292 by Parker (Relating to the award of attorney's fees in a judicial appeal of certain ad valorem tax determinations.), As Introduced
HB2292 by Parker (Relating to the award of attorney's fees in a judicial appeal of certain ad valorem tax determinations.), As Introduced
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend Chapter 42 of the Tax Code, regarding judicial review of property tax cases, to permit a court to award reasonable attorney's fees (rather than using the attorney fee calculation procedure specified in current law) to a property owner who prevails in an appeal of a determination of an appraisal review board of a protest of the denial in whole or in part of certain specified property tax exemptions.It is unknown whether the granting of reasonable attorney's fees under the bill would result in higher or lower attorney's fees; consequently, the fiscal impact to local taxing units that pay for the appraisal districts' budgets cannot be estimated. There would be no fiscal impact on the state.The bill would take effect on September 1, 2015.
Local Government Impact
Passage of the bill would permit a court to award reasonable attorney's fees (rather than using the attorney fee calculation procedure specified in current law) to a property owner who prevails in an appeal of a determination of an appraisal review board of a protest of the denial of certain specified property tax exemptions. It is unknown whether the granting of reasonable attorney's fees under the bill would result in higher or lower attorney's fees; consequently, the fiscal impact to local taxing units that pay for the appraisal districts' budgets cannot be estimated.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: UP, KK, SD, SJS
UP, KK, SD, SJS