Relating to the award of attorney's fees to an appraisal district, appraisal review board, or chief appraiser that prevails in an appeal on the ground that a property has been appraised for ad valorem tax purposes unequally.

HB 4613 would allow appraisal districts, appraisal review boards, or chief appraisers to recover reasonable attorney's fees - up to $100,000 - if they win a property tax appeal where a property was appraised unequally for ad valorem taxes. This amendment to Texas Tax Code Section 42.29 specifically creates a new fee award provision for government entities, while also capping property owners' attorney fees at $100,000 or the total tax reduction from their appeal, whichever is lower. The bill directly affects property owners challenging tax assessments and the local government bodies managing those appeals. It applies only to appeals with petitions filed on or after its effective date (September 1, 2025).