Enrolled Bill Summary

            House Bill 2201 amends Tax Code provisions relating to the payment of property taxes by a property owner pending judicial appeal of an order of the appraisal review board or comptroller. Previous law provided that in order to pursue an appeal, the owner was required to pay as much as the entire taxes due under the order or the amount of taxes imposed the preceding year. The Texas Supreme Court ruled this prepayment requirement unconstitutional as a denial of open access to the court system. The act changes the prepayment requirement to the lesser of the amount of taxes due under the order or the amount on the portion of taxable value that is not in dispute. If determination of the appeal requires payment of additional taxes, however, the property owner may be liable for penalties on the additional amount as if the original delinquency date applied. The act sets an absolute maximum of $100,000 on the award of attorney's fees to a prevailing property owner.