86R8472 CJC-D
 
  By: Johnson S.B. No. 854
 
 
 
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 to read as
  follows:
         Sec. 42.29.  ATTORNEY'S FEES. (a)  A property owner may be
  awarded reasonable attorney's fees in an amount authorized by this
  section if the property owner [who] prevails:
               (1)  in an appeal to the court under Section 42.25 or
  42.26 and the appraised value of the property as determined by the
  court is less than 90 percent of the appraised value according to
  the appraisal roll;
               (2)  [,] in an appeal to the court of a determination of
  an appraisal review board on a motion filed under Section 25.25; [,]
  or
               (3)  in an appeal to the court of a determination of an
  appraisal review board of a protest of the denial in whole or in
  part of an exemption under Section 11.17, 11.22, 11.23, 11.231, or
  11.24 [may be awarded reasonable attorney's fees].
         (b)  Subject to Subsection (c), the [The] amount of the award
  to a property owner 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.
         (c)  The [(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.
         (d)  An appraisal district may be awarded reasonable
  attorney's fees in an amount not to exceed $100,000 if the district
  prevails in an appeal to the court under Section 42.25 or 42.26 and
  the appraised value of the property as determined by the court is at
  least 10 percent greater than the appraised value according to the
  appraisal roll.
         SECTION 2.  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.
         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, 2019.