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A BILL TO BE ENTITLED
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AN ACT
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relating to the award of attorney's fees in a judicial appeal of |
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certain ad valorem tax determinations. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 42.29, Tax Code, is amended to read as |
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follows: |
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Sec. 42.29. ATTORNEY'S FEES. (a) A property owner who |
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prevails in an appeal to the court under Section 42.25 or 42.26, in |
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an appeal to the court of a determination of an appraisal review |
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board on a motion filed under Section 25.25, or in an appeal to the |
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court of a determination of an appraisal review board of a protest |
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of the denial in whole or in part of an exemption under Section |
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11.17, 11.22, 11.23, 11.231, or 11.24 may be awarded reasonable |
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attorney's fees. Except as provided by Subsection (c) and subject |
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to Subsection (b), the [The] amount of the award may not exceed the |
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greater of: |
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(1) $15,000; or |
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(2) 20 percent of the total amount by which the |
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property owner's tax liability is reduced as a result of the appeal. |
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(b) Except as provided by [Notwithstanding] Subsection (c) |
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[(a)], the amount of an award of attorney's fees may not exceed the |
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lesser of the following amounts if that amount is less than the |
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amount determined under Subsection (a): |
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(1) $100,000; or |
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(2) the total amount by which the property owner's tax |
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liability is reduced as a result of the appeal. |
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(c) The amount of an award of attorney's fees is not subject |
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to a limitation imposed by this section if: |
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(1) the appeal is under Section 42.25 or 42.26; |
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(2) the property owner claims the property as the |
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owner's residence homestead; and |
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(3) in each of the two preceding tax years: |
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(A) the property owner prevailed in an appeal |
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under either of those sections regarding the same property; and |
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(B) the amount of an award of attorney's fees to |
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the property owner was subject to a limitation imposed by this |
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section. |
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SECTION 2. The change in law made by this Act applies only |
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to an appeal under Chapter 42, Tax Code, that is filed on or after |
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the effective date of this Act. An appeal under Chapter 42, Tax |
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Code, that is filed before the effective date of this Act is |
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governed by the law in effect on the date the appeal is filed, and |
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the former law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2017. |