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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 may be |
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awarded reasonable attorney's fees in an amount authorized by this |
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section if the property owner [who] prevails: |
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(1) in an appeal to the court under Section 42.25 or |
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42.26 and the appraised value of the property as determined by the |
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court is less than 90 percent of the appraised value according to |
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the appraisal roll; |
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(2) [,] in an appeal to the court of a determination of |
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an appraisal review board on a motion filed under Section 25.25; [,] |
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or |
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(3) in an appeal to the court of a determination of an |
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appraisal review board of a protest of the denial in whole or in |
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part of an exemption under Section 11.17, 11.22, 11.23, 11.231, or |
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11.24 [may be awarded reasonable attorney's fees]. |
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(b) Subject to Subsection (c), the [The] amount of the award |
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to a property owner may not exceed the 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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(c) The [(b) Notwithstanding Subsection (a), the] amount |
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of an award of attorney's fees to a property owner may not exceed |
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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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(d) An appraisal district may be awarded reasonable |
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attorney's fees in an amount not to exceed $100,000 if the district |
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prevails in an appeal to the court under Section 42.25 or 42.26 and |
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the appraised value of the property as determined by the court is at |
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least 10 percent greater than the appraised value according to the |
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appraisal roll. |
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SECTION 2. The change in law made by this Act to Section |
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42.29, Tax Code, applies only to an appeal filed under Chapter 42, |
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Tax Code, on or after the effective date of this Act. An appeal |
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filed under Chapter 42, Tax Code, before the effective date of this |
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Act is governed by the law in effect when the appeal was 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 immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2019. |