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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. The amount of the award may not exceed the greater |
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of: |
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(1) $27,000 or, if applicable, the adjusted amount |
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determined under Section 42.291 [$15,000]; or |
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(2) an amount equal to 20 percent of the total amount |
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by which the property owner's tax liability is reduced as a result |
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of the appeal, but[.
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[(b)
Notwithstanding Subsection (a), the amount of an award
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of attorney's fees may] not to exceed $153,000 or, if applicable, |
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the adjusted amount determined under Section 42.291 [the lesser of:
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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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SECTION 2. Subchapter B, Chapter 42, Tax Code, is amended by |
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adding Section 42.291 to read as follows: |
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Sec. 42.291. COST OF LIVING ADJUSTMENT OF ATTORNEY'S FEES |
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LIMITS. (a) In this section, "consumer price index" means the |
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Consumer Price Index for All Urban Consumers (CPI-U), U.S. City |
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Average, published monthly by the United States Bureau of Labor |
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Statistics, or its successor in function. |
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(b) On January 1 of each odd-numbered year the dollar |
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amounts specified by Sections 42.29(1) and (2) are increased or |
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decreased by an amount equal to the amount specified by those |
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sections multiplied by the percentage increase or decrease in the |
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consumer price index for the period beginning September 1, 2017, |
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and ending on the September 1 preceding the date of the |
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determination, rounded to the nearest $1,000. |
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(c) The amounts determined under Subsection (b) apply to an |
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award of attorney's fees in an appeal under this chapter that is |
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filed on or after the date the determination is made until the next |
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January 1 on which a determination is made under Subsection (b). |
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(d) The comptroller shall make the determination required |
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by this section and publish the amounts determined in the Texas |
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Register. The comptroller may adopt rules related to making that |
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determination. |
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(e) A determination by the comptroller under this section is |
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final and may not be appealed. |
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SECTION 3. 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 4. This Act takes effect September 1, 2017. |
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