83R8968 CJC-F
 
  By: Ashby H.B. No. 1729
 
 
 
A BILL TO BE ENTITLED
 
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 (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)  This subsection applies only to an award of attorney's
  fees in an appeal filed in a county with a population of 50,000 or
  less. This subsection does not apply to an appeal of a determination
  of the appraisal value of a property that the owner claims as the
  owner's residence homestead. An appraisal district, an appraisal
  review board, or a chief appraiser that prevails in an appeal under
  Section 42.02, 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 may be awarded reasonable attorney's fees. The
  amount of the award may not exceed $15,000.
         SECTION 2.  This Act applies only to an appeal that is
  pending on the effective date of this Act or that is filed on or
  after the effective date of this Act.
         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, 2013.