LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION April 23, 2023 TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB1956 by Geren (Relating to the award of attorney's fees to a prevailing property owner in a judicial appeal of certain ad valorem tax determinations.), As Introduced No significant fiscal implication to the State is anticipated. The bill would amend the Tax Code regarding the awarding of attorney's fees to a prevailing property owner in an appeal of a motion or protest of property tax determinations. The bill would amend, and in some cases eliminate, limitations on amounts of attorney's fees to provide for higher amounts that may be awarded. Local Government ImpactPassage of the bill would amend, and in some cases eliminate, limitations on amounts of attorney's fees to provide for higher amounts that may be awarded in an appeal of property tax determinations. As a result, the amounts of attorneys fees awarded to property owners could increase, which could result in a cost to units of local government. Source Agencies: b > td > 304 Comptroller of Public Accounts LBB Staff: b > td > JMc, KK, SD, BRI
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION
April 23, 2023
TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB1956 by Geren (Relating to the award of attorney's fees to a prevailing property owner in a judicial appeal of certain ad valorem tax determinations.), As Introduced
TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: HB1956 by Geren (Relating to the award of attorney's fees to a prevailing property owner in a judicial appeal of certain ad valorem tax determinations.), As Introduced
Honorable Morgan Meyer, Chair, House Committee on Ways & Means
Honorable Morgan Meyer, Chair, House Committee on Ways & Means
Jerry McGinty, Director, Legislative Budget Board
Jerry McGinty, Director, Legislative Budget Board
HB1956 by Geren (Relating to the award of attorney's fees to a prevailing property owner in a judicial appeal of certain ad valorem tax determinations.), As Introduced
HB1956 by Geren (Relating to the award of attorney's fees to a prevailing property owner in a judicial appeal of certain ad valorem tax determinations.), As Introduced
No significant fiscal implication to the State is anticipated.
No significant fiscal implication to the State is anticipated.
The bill would amend the Tax Code regarding the awarding of attorney's fees to a prevailing property owner in an appeal of a motion or protest of property tax determinations. The bill would amend, and in some cases eliminate, limitations on amounts of attorney's fees to provide for higher amounts that may be awarded.
Local Government Impact
Passage of the bill would amend, and in some cases eliminate, limitations on amounts of attorney's fees to provide for higher amounts that may be awarded in an appeal of property tax determinations. As a result, the amounts of attorneys fees awarded to property owners could increase, which could result in a cost to units of local government.
Source Agencies: b > td > 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: b > td > JMc, KK, SD, BRI
JMc, KK, SD, BRI