TITLE: Relating to the award of attorney's fees to an appraisal district, appraisal review board, or chief appraiser that prevails in an appeal on the ground that a property has been appraised for ad valorem tax purposes unequally.

SUMMARY: Relating to the award of attorney's fees to an appraisal district, appraisal review board, or chief appraiser that prevails in an appeal on the ground that a property has been appraised for ad valorem tax purposes unequally.

FULL TEXT:
AN ACT relating to the award of attorney's fees to an appraisal district, appraisal review board, or chief appraiser that prevails in an appeal on the ground that a property has been appraised for ad valorem tax purposes unequally. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 42.29, Tax Code, is amended by amending Subsection (b) and adding Subsection (c) to read as follows: (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. (c) An appraisal district, an appraisal review board, or a chief appraiser that prevails in an appeal under Section 42.26 may be awarded reasonable attorney's fees. The amount of the award may not exceed $100,000. SECTION 2. Section 42.29, Tax Code, as amended by this Act, applies only to an appeal under Chapter 42, Tax Code, for which a petition for review is filed on or after the effective date of this Act. SECTION 3. This Act takes effect September 1, 2025.