86R8472 CJC-D
By: Johnson S.B. No. 854
A BILL TO BE ENTITLED
AN ACT
relating to the award of attorney's fees 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 may be
awarded reasonable attorney's fees in an amount authorized by this
section if the property owner [who] prevails:
(1) in an appeal to the court under Section 42.25 or
42.26 and the appraised value of the property as determined by the
court is less than 90 percent of the appraised value according to
the appraisal roll;
(2) [,] in an appeal to the court of a determination of
an appraisal review board on a motion filed under Section 25.25; [,]
or
(3) 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].
(b) Subject to Subsection (c), the [The] amount of the award
to a property owner may not exceed the greater of:
(1) $15,000; or
(2) 20 percent of the total amount by which the
property owner's tax liability is reduced as a result of the appeal.
(c) The [(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.
(d) An appraisal district may be awarded reasonable
attorney's fees in an amount not to exceed $100,000 if the district
prevails in an appeal to the court under Section 42.25 or 42.26 and
the appraised value of the property as determined by the court is at
least 10 percent greater than the appraised value according to the
appraisal roll.
SECTION 2. The change in law made by this Act to Section
42.29, Tax Code, 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, 2019.