The bill amends Section 42.29 of the 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 also be awarded reasonable attorney's fees, capped at $100,000. This change aims to provide a more balanced approach to attorney's fees in property tax disputes.

The new legal language includes the addition of Subsection (c), which explicitly allows for the awarding of attorney's fees to appraisal entities that win appeals under Section 42.26. The bill is set to take effect on September 1, 2025, and applies only to appeals for which a petition for review is filed on or after that date.

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