Bill Text: TX HB1956 | 2023-2024 | 88th Legislature | Engrossed


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

Spectrum: Partisan Bill (Republican 4-0)

Status: (Engrossed - Dead) 2023-05-09 - Referred to Local Government [HB1956 Detail]

Download: Texas-2023-HB1956-Engrossed.html
  88R5923 DRS-F
 
  By: Geren, Metcalf, Toth, Cain H.B. No. 1956
 
 
 
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, 2023.
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