Amend SB 1546 (house committee printing) by adding the following appropriately numbered SECTIONS to the bill and renumbering subsequent SECTIONS of the bill accordingly:

SECTION ____.  Sections 2003.912(b), (c), and (d), Government Code, are amended to read as follows:

(b)  The determination:

(1)  must include a determination of the appraised or market value, as applicable, of the property that is the subject of the appeal;

(2)  must contain a brief analysis of the administrative law judge's rationale for and set out the key findings in support of the determination but is not required to contain a detailed discussion of the evidence admitted or the contentions of the parties;

(3)  may include any remedy or relief a court may order under Chapter 42, Tax Code, in an appeal relating to the appraised or market value of property and, if Subsection (c) applies, shall include[, other than] an award of reasonable attorney's fees in an amount that does not exceed the amount specified by [under] Section 42.29, Tax Code; and

(4)  shall specify whether the appraisal district or the property owner is required to pay the costs of the hearing and the amount of those costs.

(c)  If the administrative law judge determines that the appraised or market value, as applicable, of the property that is the subject of the appeal is nearer to the property owner's opinion of the appraised or market value, as applicable, of the property as stated in the [request for the] hearing [submitted by the property owner] than the appraisal district's opinion of value as stated in the hearing [determined by the appraisal review board]:

(1)  the office, on receipt of a copy of the determination, shall refund the property owner's filing fee;

(2)  the appraisal district, on receipt of a copy of the determination, shall pay the costs of the appeal as specified in the determination; and

(3)  the chief appraiser shall correct the appraised or market value, as applicable, of the property as shown in the appraisal roll to reflect the administrative law judge's determination.

(d)  If the administrative law judge determines that the appraised or market value, as applicable, of the property that is the subject of the appeal is not nearer to the property owner's opinion of the appraised or market value, as applicable, of the property as stated in the [property owner's request for a] hearing than the appraisal district's opinion of value as stated in the hearing [determined by the appraisal review board]:

(1)  the office, on receipt of a copy of the determination, shall retain the property owner's filing fee;

(2)  the chief appraiser shall correct the appraised or market value, as applicable, of the property as shown in the appraisal roll to reflect the administrative law judge's  determination if the value as determined by the administrative law judge is less than the value as determined by the appraisal review board; and

(3)  the property owner shall pay the difference between the costs of the appeal as specified in the determination and the property owner's filing fee.

SECTION ____.  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 Section 42.25 or 42.26 or in an appeal to the court of a determination of an appraisal review board on a motion filed under Section 25.25 shall [may] be awarded reasonable attorney's fees.  The amount of the award 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.

(b)  Notwithstanding Subsection (a), the amount of an award of attorney's fees 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].

SECTION ____.  The change in law made by this Act to Section 2003.912, Government Code, applies only to an appeal filed under Subchapter Z, Chapter 2003, Government Code, on or after the effective date of this Act. An appeal filed under Subchapter Z, Chapter 2003, Government 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 ____.  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.