Relating to the award of attorney's fees to a prevailing property owner in a judicial appeal of certain ad valorem tax determinations.

HB 1286 would change Texas law to increase attorney's fee limits for property owners who win tax appeals. It sets a new cap of $25,000 or 50% of reduced tax liability (up from $15,000/20% under current law), but exempts homestead property owners from these limits if they win appeals under specific tax code sections. The bill directly affects property owners challenging tax assessments in court, particularly those appealing ad valorem (property) tax determinations. The change would apply only to appeals filed on or after the bill's effective date (September 1, 2025, unless passed with supermajority).