TITLE: Relating to the award of attorney's fees in a judicial appeal of certain ad valorem tax determinations.

SUMMARY: Relating to the award of attorney's fees in a judicial appeal of certain ad valorem tax determinations.

FULL TEXT:
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 by amending Subsection (a) and adding Subsection (a-1) to read as follows: (a) A property owner may be awarded reasonable attorney's fees if the owner [who] prevails in an appeal to the court under Section 42.25 or 42.26 or in an appeal to the court of a determination of an appraisal review board:(1) on a motion filed under Section 25.25;or (2) of a protest of the modification or denial of a tax exemption [may be awarded reasonable attorney's fees].(a-1) The amount of an [the] award of attorney's fees under this section 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. SECTION 2. The change in law made by this Act applies only to an appeal under Chapter 42, Tax Code, of a determination of an appraisal review board that is filed on or after the effective date of this Act. An appeal under Chapter 42, Tax Code, of a determination of an appraisal review board that was filed before the effective date of this Act is governed by the law in effect on the date 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.