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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 to an appraisal district, |
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appraisal review board, or chief appraiser that prevails in an |
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appeal on the ground that a property has been appraised for ad |
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valorem tax purposes unequally. |
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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 by amending |
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Subsection (b) and adding Subsection (c) to read as follows: |
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(b) Notwithstanding Subsection (a), the amount of an award |
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of attorney's fees to a property owner may not exceed 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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(c) An appraisal district, an appraisal review board, or a |
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chief appraiser that prevails in an appeal under Section 42.26 may |
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be awarded reasonable attorney's fees. The amount of the award may |
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not exceed $100,000. |
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SECTION 2. Section 42.29, Tax Code, as amended by this Act, |
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applies only to an appeal under Chapter 42, Tax Code, for which a |
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petition for review is filed on or after the effective date of this |
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Act. |
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SECTION 3. This Act takes effect September 1, 2025. |