The bill amends Section 42.29 of the Texas Tax Code to establish provisions regarding the award of attorney's fees in property tax appeals. It specifies that while a property owner's attorney's fees may not exceed the lesser of $100,000 or the total amount by which their tax liability is reduced, an appraisal district, appraisal review board, or chief appraiser that prevails in an appeal can be awarded reasonable attorney's fees, also capped at $100,000.

This legislation aims to create a more balanced approach in property tax appeals by allowing both property owners and appraisal entities to recover attorney's fees under certain conditions. The changes will apply only to appeals for which a petition for review is filed on or after the effective date of the Act, which is set for September 1, 2025.

Statutes affected:
Introduced: Tax Code 42.29 (Tax Code 42)