HB 1286

AN ACT relating to the award of attorney's fees to a prevailing property

House Bill Geren
Filed

Filed

Bill introduced by legislator

Committee

Hearing

Passed Cmte

Calendar

Passed

Sent

Enrolled

Governor

Signed

89th Regular Session

Jan 14, 2025 - Jun 2, 2025 • Session ended

Awaiting Committee Assignment

Bill filed, pending referral to House committee

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Fiscal Note

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What This Bill Does

Here's a concise summary of the bill: This bill increases the maximum attorney's fees a property owner can receive when successfully appealing their property tax assessment, raising the potential fee from 20% to 50% of the total tax reduction. The law applies to property owners who prevail in court appeals of tax determinations, potentially making it more financially viable for property owners to challenge what they believe are incorrect tax assessments. The change will take effect immediately if passed by a two-thirds legislative vote, or on September 1, 2025, if not.

Subject Areas

Bill Text

relating to the award of attorney's fees to a prevailing property
owner in a judicial appeal of certain ad valorem tax
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Section 42.29, Tax Code, is amended to read as
Sec. 42.29.  ATTORNEY'S FEES.  (a)  A property owner who
prevails in an appeal to the court under this chapter of a
determination of a motion under Chapter 25 or of a protest under
Chapter 41 [Section 42.25 or 42.26, in an appeal to the court of a
determination of an appraisal review board on a motion filed under
Section 25.25, or 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.  Except as
provided by Subsection (c) and subject to Subsection (b) , the [The]
amount of the award may not exceed the greater of:
(2)  50 [20] percent of the total amount by which the
property owner's tax liability is reduced as a result of the appeal.
(b)  Except as provided by [Notwithstanding] Subsection (c)
[(a)], the amount of an award of attorney's fees to the prevailing
property owner may not exceed [the lesser of:
[(2)]  the total amount by which the property owner's
tax liability is reduced as a result of the appeal.
(c)  The amount of an award of attorney's fees to the
prevailing property owner is not subject to a limitation imposed by
(1)  the property owner prevails in an appeal under
(2)  the property owner qualifies the property as the
SECTION 2.  The change in law made by this Act 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
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, 2025.

Bill Sponsors

Legislators who authored or co-sponsored this bill.

Bill History

filed

Bill filed: AN ACT relating to the award of attorney's fees to a prevailing property