Earlier this year, the Texas Legislature enacted several laws affecting property taxes and the valuation appeal process, and House Bill 1030 contained one of the biggest pro-taxpayer measures. Section 42.29 previously granted property owners the right have their attorney fees reimbursed only for appeals of board orders under Sections 42.25 (market value) or 42.26 (equity). Unfortunately, appeals of other types of board orders were not included. House Bill 1030 adds appeals of board orders under Sections 25.25(c) and 25.25(d) to the list of appeals for which a property owner may be reimbursed reasonable attorney fees. While appeals under 25.25(d) may have been reimbursable because such appeals are ultimately based on the market value of the property, the right to recover attorney fees for a 25.25(c) case is completely new.
Josh Estes
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