Bill Text: TX SB854 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to the award of attorney's fees in a judicial appeal of certain ad valorem tax determinations.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2019-03-01 - Referred to Property Tax [SB854 Detail]
Download: Texas-2019-SB854-Introduced.html
86R8472 CJC-D | ||
By: Johnson | S.B. No. 854 |
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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 [ |
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(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) [ |
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an appraisal review board on a motion filed under Section 25.25; [ |
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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 [ |
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(b) Subject to Subsection (c), the [ |
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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 [ |
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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. |